本文選題：國際審計報告準則 + 比較　； 參考：《江西財經(jīng)大學》2006年碩士論文

【摘要】：本世紀初，全世界范圍內(nèi)都出現(xiàn)了一系列公司會計審計丑聞，引起了國內(nèi)外對于會計審計問題的高度關注，也引發(fā)了國際審計與鑒證準則理事會(IAASB)對于國際審計準則更加透明、高質(zhì)量進行了深層次的探索。為盡快恢復行業(yè)客觀、公正形象，提高獨立審計師報告在全球范圍內(nèi)的透明度和可比性，為此，IAASB認真聽取了一些批評意見，以保護公眾的利益為宗旨、完善審計準則制定程序、修改審計風險模型，并由此修訂了一大批國際審計準則。2004年12月，IAASB頒布新的國際審計報告準則ISA700《基于整套通用目的財務報表的審計報告》只對標準無保留意見的審計報告部分進行規(guī)定。2005年3月，IAASB又發(fā)布了兩個征求意見稿：ISA705《對獨立審計報告意見的修改》(發(fā)表非無保留意見的審計報告的準則)和ISA706《獨立審計報告中的強調(diào)事項段和其他事項段》(發(fā)表帶強調(diào)事項段和帶其他事項段的無保留意見的審計報告的準則)。審計報告是審計師與審計報告使用者交流的唯一工具，審計報告的變化體現(xiàn)了審計業(yè)界對社會公眾等各方批評與需求的回應。本文對新舊國際審計報告準則的比較，選取審計報告的角度，從審計報告的格式和內(nèi)容，以及發(fā)表不同審計意見的變化來展開，結(jié)合審計目標、審計責任、審計期望差、審計風險等審計理論的新發(fā)展來論述新準則所做改進及其優(yōu)點。 我們目前所處的是一個信息社會，決策與信息形影不離。由于利害沖突永遠存在，財務信息不實表達的可能性，也一直無法避免。會計舞弊、會計丑聞還是審計失敗也好，在法制健全的美國不能幸免，而在我們中國自有愈演愈烈之勢。首批震驚全國的海南中水國際、北京長城機電和深圳原野三大審計案件；1996年以后又陸續(xù)出現(xiàn)了瓊民源、紅光實業(yè)和東方鍋爐新三大案件；以及其后的銀廣廈、麥科特、科龍事件，也引發(fā)了國內(nèi)各界對審計準則和審計報告的思考。 筆者參閱了國內(nèi)外的大量文獻，發(fā)現(xiàn)審計報告一直是各界關注的焦點，但是國內(nèi)研究對我國的啟示時都集中于審計準則的制定方面，而忽略了為審計實務界指明具體方向；對于幾次審計報告準則的修改的研究，多限于就審計報告準則論審計報告準則，沒有從更為深層次的角度，如審計目標的改變、審計責任的擴展、對審計期望差的改善和經(jīng)濟環(huán)境變化導致審計風險的加大去分析。本文試圖通過對新舊國際審計報告準則的比較，從準則審計報告的內(nèi)容和格式方面、發(fā)表審計意見的基礎等方面比較，結(jié)合審計目標、審計責任、審計風險和審計期望差的角度，評析IAASB對新國際審計報告準則所做的改進和努力；最后，，從我國審計職業(yè)界面臨的狀況出發(fā)，針對新審計準則體系的發(fā)布和新審計報告準則所做的修改，
[Abstract]:At the beginning of this century, a series of corporate accounting and auditing scandals have appeared all over the world, which have aroused great concern for the accounting audit problems both at home and abroad, and also caused the IAASB to be more transparent to the international auditing standards. The high quality has carried on the deep level exploration. In order to restore the objective and impartial image of the industry as soon as possible, and to enhance the transparency and comparability of the independent auditor's reports worldwide, IAASB has carefully listened to some critical opinions, aimed at protecting the public interest and perfecting the audit standard-setting procedures. Modify the audit risk model, As a result, a large number of international auditing standards have been revised. In December 2004, IAASB promulgated the new International Audit reporting Standard ISA700 "Audit reports based on the full set of General purpose Financial statements", which only regulates the standard unqualified part of the audit report. In March 2005, IAASB issued two additional drafts: ISA705, "changes to independent audit reports" (guidelines for the issuance of non-unqualified audit reports) and ISA706, "emphasis and other matter paragraphs" in independent audit reports > (guidelines for the issuance of unqualified audit reports with emphasis paragraphs and other paragraphs) The audit report is the only tool for the auditors to communicate with the users of the audit report. The change of the audit report reflects the response of the audit industry to the criticism and needs of the public and other parties. This article compares the new and old international audit report standards, selects the audit report angle, from the audit report format and the content, as well as the expression different audit opinion change, unifies the audit goal, the audit responsibility, the audit expectation is poor, The new development of audit theory, such as audit risk, discusses the improvement of the new standard and its advantages. We are currently in an information society, decision-making and information inseparable. As conflicts of interest always exist, the possibility of misrepresentation of financial information has always been unavoidable. Accounting fraud, accounting scandal or audit failure is good, in the United States, the rule of law is not immune, but in our China has a growing trend. The first batch of audit cases involving Hainan Zhongshui International, Beijing the Great Wall and Shenzhen Plains, which shocked the whole country; after 1996, there were three new cases involving Qiong Minyuan, Hongguang Industry and Dongfang Boiler; and subsequently, Yinguangxia, McCott, Kelon incident, also triggered the domestic public audit standards and audit report thinking. The author has consulted a large number of literature at home and abroad, found that audit reports have been the focus of attention from all walks of life, but domestic research has focused on the formulation of audit standards, and neglected to point out the specific direction for the audit practice. Most of the studies on the revision of audit reporting standards are limited to the audit reporting standards, but not from a deeper perspective, such as the change of audit objectives, the expansion of audit responsibility, The improvement of audit expectation and the change of economic environment lead to the increase of audit risk. This paper attempts to compare the content and format of the new and old international audit report standards, the basis of the audit opinion, and the audit responsibility. From the angle of audit risk and poor audit expectation, this paper analyzes the improvement and efforts made by IAASB to the new international auditing reporting standards. Finally, from the point of view of the situation faced by the auditing profession in our country, With regard to the issuance of the new auditing standards system and the changes made to the new auditing reporting standards,
【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.2

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