本文關(guān)鍵詞： 內(nèi)部審計 內(nèi)部審計準則 內(nèi)部審計基本準則 內(nèi)部審計準則比較　出處：《東北財經(jīng)大學》2005年碩士論文　論文類型：學位論文

【摘要】：《審計署關(guān)于內(nèi)部審計工作的規(guī)定》已于2003年3月4日發(fā)布,自2003年5月1日起施行。根據(jù)該《規(guī)定》,中國內(nèi)部審計師協(xié)會制定了《內(nèi)部審計基本準則》、《內(nèi)部審計人員職業(yè)道德規(guī)范》和10個具體準則(以下簡稱準則),準則于2003年4月12日發(fā)布并自2003年6月1日起施行。本文試圖通過我國內(nèi)部審計準則和國際內(nèi)部審計準則的比較,尋找二者的差異,以進一步完善內(nèi)部審計準則。 內(nèi)部審計準則是內(nèi)部審計工作的規(guī)范,我國內(nèi)部審計準則的制定和實施起步較晚,從2003年開始,我國內(nèi)部審計準則正式由中國內(nèi)部審計協(xié)會制定、頒布,這標志著我國內(nèi)部審計工作開始走上規(guī)范化的軌道。 之所以選擇內(nèi)部審計準則作為研究的對象,是因為內(nèi)部審計準則對于內(nèi)部審計工作的規(guī)范工作意義重大。內(nèi)部審計準則是否完善以及執(zhí)行效果如何,將直接關(guān)系到內(nèi)部審計工作的有用性和企業(yè)對內(nèi)部審計工作的重視程度,從而影響到—國企業(yè)的健康成長和順利發(fā)展。在社會主義市場經(jīng)濟條件下,在建設(shè)現(xiàn)代企業(yè)制度的過程中,內(nèi)部審計準則的作用不可忽視。 如果說國家內(nèi)部審計準則制定機構(gòu)在考慮準則制定工作時,更多的是出于本國經(jīng)濟發(fā)展的需要,那么國外內(nèi)部審計準則的出臺則超越了國家界限,而謀求全球統(tǒng)一的內(nèi)部審計準則,但基于各國社會、經(jīng)濟、法律、文化背景等的不同,短期內(nèi)實行統(tǒng)一的準則不太可能,但是可以想象,這個趨勢是必然的,內(nèi)部審計的作用和影響正在逐步擴大。我國也順應這種趨勢的發(fā)展,從去年開始,我國開始制定并頒布了10項具體內(nèi)部審計準則。但同時我們應
[Abstract]:The provisions of the Audit Commission on Internal Audit were issued on March 4th 2003. Effective from May 1st 2003. According to the regulations, the Chinese Institute of Internal auditors has formulated the basic Standards for Internal Audit, the Code of Professional Ethics for Internal auditors and 10 specific guidelines (hereinafter referred to as "Standard", "Standards"). Published on April 12th 2003 and effective from June 1st 2003. This paper attempts to compare China's internal audit standards with international internal audit standards. Look for the difference between the two in order to further improve the internal audit standards. The internal audit standard is the norm of the internal audit work. The establishment and implementation of the internal audit standard in our country started relatively late. Since 2003, the internal audit standard of our country has been formally formulated and promulgated by the China Internal Audit Association. This marks the beginning of our internal audit work on a standardized track. The reason why internal audit standards are chosen as the object of study is that internal audit standards are of great significance to the standardization of internal audit work. It will have a direct bearing on the usefulness of internal audit work and the degree of attention that enterprises attach to internal audit work, thus affecting the healthy growth and smooth development of national enterprises. In the process of constructing modern enterprise system, the function of internal audit standard can not be ignored. If the national internal auditing standard-setting bodies consider the standard-setting work, it is more out of the needs of domestic economic development, then the introduction of foreign internal audit standards has exceeded the national boundaries. But based on the different social, economic, legal and cultural backgrounds of various countries, it is unlikely to implement uniform standards in the short term, but we can imagine that this trend is inevitable. The role and influence of internal audit are gradually expanding. Our country also conforms to the development of this trend. Since last year, we have started to formulate and promulgate 10 specific internal audit standards. But at the same time, we should
【學位授予單位】：東北財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2005
【分類號】：F239.45

【引證文獻】

相關(guān)碩士學位論文 前1條

1 陳文霞;風險導向內(nèi)部審計與公司治理[D];暨南大學;2007年

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本文編號：1516340