審計準(zhǔn)則的國際協(xié)調(diào)研究
發(fā)布時間：2018-07-28 13:38
【摘要】： 一、研究背景 當(dāng)今世界以“和平與發(fā)展”為主旋律，各國都爭先恐后地發(fā)展本國經(jīng)濟(jì)，以便融入國際市場體系，力圖提高本國競爭力。在現(xiàn)代資本市場中，會計審計都是非常重要的制度安排，其目的是降低市場交易成本，維護(hù)市場經(jīng)濟(jì)秩序。然而隨著資本市場全球化的速度逐步加快的同時，會計審計信息的不可比使資本市場的交易成本上升，也使市場作用難以發(fā)揮，這不僅阻礙了投資資本的國際流動，而且阻礙了經(jīng)濟(jì)發(fā)展和資源在國際間的有效配置。隨著金融市場全球化、公司經(jīng)營跨國化和資本流動國際化趨勢的形成，會計審計的溝通、交流、協(xié)調(diào)越來越顯示出必要性和重要性。從一般意義上講，注冊會計師審計的國際協(xié)調(diào)主要指審計準(zhǔn)則的國際協(xié)調(diào)，因此規(guī)范各國民間審計準(zhǔn)則的問題不可避免地擺在了我們面前。然而各國經(jīng)濟(jì)、法律、文化等環(huán)境方面的差異以及國家利益的斗爭，使得審計準(zhǔn)則的國際協(xié)調(diào)并非一帆風(fēng)順。 怎樣理解審計準(zhǔn)則的國際協(xié)調(diào)？審計準(zhǔn)則國際協(xié)調(diào)的動力何在？存在哪些障礙？已經(jīng)取得哪些成績？應(yīng)該怎樣向前發(fā)展？前景如何？在國際協(xié)調(diào)的進(jìn)程中，中國應(yīng)采取怎樣的策略？在我國已經(jīng)加入WTO的情況下，回答這些問題，對于合理確定我國獨立審計準(zhǔn)則的走向，完善獨立審計準(zhǔn)則體系，合理解決“中國國情和國際慣例”的矛盾，促進(jìn)我國經(jīng)濟(jì)融入國際市場，具有極為重要的意義。 二、研究思路 正是基于上述背景，筆者試圖涉足“審計準(zhǔn)則的國際協(xié)調(diào)”這一課題，進(jìn)行有意義的探討和研究。 本文的研究思路是：圍繞民間審計準(zhǔn)則的國際協(xié)調(diào)這一中心問題，從抽象到具體，從一般到個別，從問題到對策，逐步展開研究。第一部分第一個問題是本文的研究起點，主要闡明審計準(zhǔn)則的產(chǎn)生發(fā)展過程，旨在為探討審計準(zhǔn)則國際協(xié)調(diào)作好鋪墊和準(zhǔn)備；接著，是論 WP=3 述對審計準(zhǔn)則國際協(xié)調(diào)的理解，這是提出問題。第二部分和第三部分，對審計準(zhǔn)則國際協(xié)調(diào)的動因和可能遭遇的障礙進(jìn)行論述，這是分析問題。第四部分是過渡，回顧和評述審計準(zhǔn)則國際協(xié)調(diào)的發(fā)展及成就。而第五部分則順理成章地“解決問題”，就審計準(zhǔn)則國際協(xié)調(diào)的途徑、原則、思路和理論模型進(jìn)行專門研究，這也是本文的重心之所在。最后一個部分是結(jié)合我國實際，就審計準(zhǔn)則國際協(xié)調(diào)這一時代背景下，我國制定獨立審計準(zhǔn)則時應(yīng)采取的策略進(jìn)行了論述。 三、主體結(jié)構(gòu) 全文分為六個部分，結(jié)構(gòu)和內(nèi)容要點如下。 第一部分：審計準(zhǔn)則的國際協(xié)調(diào)理解。首先從注冊會計師審計產(chǎn)生的原因和存在的必要性談起，回顧了民間審計準(zhǔn)則的產(chǎn)生和發(fā)展歷程，重點介紹了世界上最早的審計準(zhǔn)則——美國的《公認(rèn)審計準(zhǔn)則》（Generally Accepted Auditing Standards，縮寫為GAAS）的產(chǎn)生過程，并對《國際審計準(zhǔn)則》（International Standards on Auditing，縮寫為ISA）的最新變化進(jìn)行了介紹。在此基礎(chǔ)上，筆者總結(jié)出審計準(zhǔn)則歷史的啟示，為下文審計準(zhǔn)則國際協(xié)調(diào)問題的提出作好了鋪墊。然后，在比較分析中外學(xué)者對審計準(zhǔn)則國際協(xié)調(diào)不同理解的基礎(chǔ)上，筆者提出了自己對審計準(zhǔn)則國際協(xié)調(diào)的看法。 第二部分：動因分析——審計準(zhǔn)則國際協(xié)調(diào)的必要性和可能性。本部分首先介紹了國外學(xué)者對審計準(zhǔn)則國際協(xié)調(diào)必要性的論述：國際審計大師斯坦?jié)姾湍履崞澋娜c論、坎貝爾觀點及卡米切爾理論。接著，筆者從四個方面分析了審計準(zhǔn)則國際協(xié)調(diào)的必要性，筆者認(rèn)為，審計準(zhǔn)則的國際協(xié)調(diào)是全球經(jīng)濟(jì)一體化和資本跨國流動的需要，是世界經(jīng)濟(jì)環(huán)境下審計職業(yè)自治的需要；同時，國際審計準(zhǔn)則作為國際會計準(zhǔn)則的補充將日益成為必要，而一套協(xié)調(diào)的國際審計準(zhǔn)則既可以彌補發(fā)展中國家的空白，又能使發(fā)達(dá)國家向其靠攏。最后，筆者對審計準(zhǔn)則國際協(xié)調(diào)的可能性進(jìn)行了分析，指出審計準(zhǔn)則的技術(shù)屬性表明其是可以協(xié)調(diào)的，并通過表格比較了幾個國家及國際審計準(zhǔn)則的外勤準(zhǔn)則。 第三部分：障礙分析——審計準(zhǔn)則國際協(xié)調(diào)的困難和消極因素。 WP=4 在本部分中，首先介紹了卡米切爾、斯坦?jié)姾湍履崞澕凹s翰·鄧恩對審計準(zhǔn)則國際協(xié)調(diào)不利因素的分析。筆者認(rèn)為，經(jīng)濟(jì)、政治、文化等差異是審計準(zhǔn)則國際協(xié)調(diào)的根本障礙，審計觀念、審計目標(biāo)的矛盾是審計準(zhǔn)則難以協(xié)調(diào)的重要矛盾，而注冊會計師難以實現(xiàn)國際間自由流動也是審計準(zhǔn)則國際協(xié)調(diào)的絆腳石，同時還存在其他方面的障礙。最后，筆者通過分析指出，這些不利因素會隨著世界經(jīng)濟(jì)發(fā)展和各國經(jīng)濟(jì)文化的交流而逐漸減弱，審計準(zhǔn)則的國際協(xié)調(diào)活動會一如既往的開展下去。 第四部分：回顧與評述——當(dāng)前審計準(zhǔn)則國際協(xié)調(diào)的發(fā)展和成就。本部分是過渡部分，介紹了國際會計師聯(lián)合會、歐盟和國際性會計公司主持或參與的審計準(zhǔn)則國際協(xié)調(diào)活動，并相應(yīng)對其進(jìn)行了評述；另外，世界各國民間審計職業(yè)團(tuán)體之間的交流也促進(jìn)了審計準(zhǔn)則的國際協(xié)調(diào)。本部分筆者對審計準(zhǔn)則國際協(xié)調(diào)活動的回顧和評述，為下一部分筆者對審計準(zhǔn)則國際協(xié)調(diào)途徑、原則及思路的提出奠定了基礎(chǔ)。 第五部分：展望和設(shè)想——審計準(zhǔn)則國際協(xié)調(diào)的途徑、原則、思路和理論模型。從第四部分可以看出，審計準(zhǔn)則國際協(xié)調(diào)的途徑至少有三種方式：各國自發(fā)協(xié)調(diào)、通過國際會計師聯(lián)合會等組織世界范圍內(nèi)協(xié)調(diào)和一定區(qū)域范圍內(nèi)協(xié)調(diào)。根
[Abstract]:First, research background
In today's world, with the theme of "peace and development", all countries are scrambling to develop their own economy in order to integrate into the international market system and try to improve their competitiveness. In the modern capital market, accounting audit is a very important institutional arrangement. The purpose is to reduce the transaction cost of the market and maintain the order of the market economy. At the same time, the speed of the globalization of the market has been accelerated gradually, and the information of accounting and auditing can not be compared to the increase in the cost of the capital market and the difficult role of the market. This not only hinders the international flow of investment capital, but also hinders the economic development and the effective allocation of resources in the world. With the globalization of the financial market, the company operates The internationalization and the trend of internationalization of capital flow, the communication, communication and coordination of accounting audit are becoming more and more necessary and important. In general, the international coordination of CPA auditing mainly refers to the international coordination of audit standards. Therefore, the problem of standardizing civil auditing standards of various countries is inevitably placed in our face. Before, however, the differences in economic, legal, cultural and other environmental differences, as well as the struggle for national interests, made international harmonization of auditing standards not smooth sailing.
How to understand the international coordination of auditing standards? What are the obstacles to the international coordination of auditing standards? What are the obstacles that have been achieved? How should we go forward? What is the future? In the process of international coordination, what strategy should China take? In the case where China has been added to WTO, it is reasonable to decide on me It is of great significance to improve the trend of national independent auditing standards, to improve the independent auditing standards system, to solve the contradiction between China's national conditions and international practice, and to promote the integration of China's economy into the international market.
Two, research ideas
Based on the above background, the author tries to get involved in the topic of "international harmonization of auditing standards" and has a meaningful discussion and study.
The research ideas of this paper are: the international coordination of the civil auditing standards, from the abstract to the specific, from the general to the individual, from the problem to the countermeasures. The first part of the first part is the starting point of this paper, which mainly clarifies the development process of the auditing standards, aiming at discussing the international coordination of auditing standards. Make good paving and preparation; then, it is the theory.
WP=3
The understanding of the international coordination of audit standards is a question. The second and the third part, the reasons for the international coordination of audit standards and the obstacles that may be encountered are discussed. This is the analysis. The fourth part is the transition, reviews and reviews the development and achievements of the international coordination of audit standards. The fifth part is a logical "solution". The final part of the question is to make a special study on the ways, principles, ideas and theoretical models of the international coordination of auditing standards, and the last part is to discuss the strategies that we should adopt in the context of the international coordination of auditing standards in the context of the international coordination of auditing standards in China.
Three, the main body structure
The full text is divided into six parts, the structure and content of the main points are as follows.
The first part: the international understanding of the auditing standards. First, from the reasons and necessity of the CPA audit, it reviews the emergence and development of the civil auditing standards, and focuses on the earliest auditing standards in the world - the Generally Accepted Auditing Standards (abbreviation). The production process of GAAS) is introduced and the latest changes in the International Standards on Auditing (abbreviated as ISA) are introduced. On this basis, the author summarizes the Enlightenment of the history of the auditing standards, paving the way for the proposal of the international coordination of auditing standards below. Then, in comparison and analysis, the Chinese and foreign scholars' audit of the audit. On the basis of different understandings of international harmonization of norms, the author puts forward his own views on international harmonization of auditing standards.
The second part: motivation analysis - the necessity and possibility of international coordination of auditing standards. This part first introduces the foreign scholars' discussion on the necessity of international coordination of auditing standards: the three point theory of Stamp and Muniz, Campbell's viewpoint and the theory of cam. Then, the author analyses the audit from four aspects. The necessity of international coordination is that the international coordination of auditing standards is the need for global economic integration and capital transnational flow and the need for auditing professional autonomy under the world economic environment. At the same time, the international auditing standards as a supplement to international accounting standards will become increasingly necessary, and a coordinated international auditing standard is not only necessary but also a set of coordinated international auditing standards. It can make up the gap of the developing countries and make the developed countries close to them. Finally, the author analyzes the possibility of the international coordination of auditing standards, and points out that the technical attributes of the auditing standards show that they are compatible, and the field standards of several countries and international auditing standards are compared through a table.
The third part: Obstacle Analysis -- the difficulties and negative factors of international harmonization of auditing standards.
WP=4
In this part, the author first introduces the analysis of the adverse factors of the international coordination of auditing standards by Carmichael, Stamp and Muniz and John Dunn. The author holds that the differences of economy, politics and culture are the fundamental obstacles to the international coordination of auditing standards. The audit concept and the contradiction of the audit objectives are the important contradictions that the auditing standards are difficult to coordinate. It is difficult to realize the free flow of International Accountants and the obstacle to the international coordination of audit standards. At the same time, there are other obstacles. Finally, the author points out that these unfavorable factors will gradually weaken with the development of the world economy and the exchange of economic and culture in various countries, and the international coordination activities of the auditing standards will be as usual. Carry on.
The fourth part: review and review - the development and achievement of the current international coordination of audit standards. This part is a transitional part. It introduces the international coordination activities of the international accountants Federation, the European Union and international accounting companies, and commented on it. In addition, the civil auditing professional groups in the world all over the world. The exchange also promotes the international coordination of audit standards. This part of the author's review and review of the international coordination of auditing standards has laid a foundation for the next part of the author to put forward the international coordination approach, principles and ideas of audit standards.
The fifth part: prospects and assumptions - the ways, principles, ideas and theoretical models of the international coordination of auditing standards. From the fourth part, we can see that there are at least three ways of the international coordination of auditing standards: the spontaneous coordination of countries, coordination within the world community and a certain regional scope through the organization of the International Federation of accountants and other organizations.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2003
【分類號】：F239.2
本文編號：2150322
[Abstract]:First, research background
In today's world, with the theme of "peace and development", all countries are scrambling to develop their own economy in order to integrate into the international market system and try to improve their competitiveness. In the modern capital market, accounting audit is a very important institutional arrangement. The purpose is to reduce the transaction cost of the market and maintain the order of the market economy. At the same time, the speed of the globalization of the market has been accelerated gradually, and the information of accounting and auditing can not be compared to the increase in the cost of the capital market and the difficult role of the market. This not only hinders the international flow of investment capital, but also hinders the economic development and the effective allocation of resources in the world. With the globalization of the financial market, the company operates The internationalization and the trend of internationalization of capital flow, the communication, communication and coordination of accounting audit are becoming more and more necessary and important. In general, the international coordination of CPA auditing mainly refers to the international coordination of audit standards. Therefore, the problem of standardizing civil auditing standards of various countries is inevitably placed in our face. Before, however, the differences in economic, legal, cultural and other environmental differences, as well as the struggle for national interests, made international harmonization of auditing standards not smooth sailing.
How to understand the international coordination of auditing standards? What are the obstacles to the international coordination of auditing standards? What are the obstacles that have been achieved? How should we go forward? What is the future? In the process of international coordination, what strategy should China take? In the case where China has been added to WTO, it is reasonable to decide on me It is of great significance to improve the trend of national independent auditing standards, to improve the independent auditing standards system, to solve the contradiction between China's national conditions and international practice, and to promote the integration of China's economy into the international market.
Two, research ideas
Based on the above background, the author tries to get involved in the topic of "international harmonization of auditing standards" and has a meaningful discussion and study.
The research ideas of this paper are: the international coordination of the civil auditing standards, from the abstract to the specific, from the general to the individual, from the problem to the countermeasures. The first part of the first part is the starting point of this paper, which mainly clarifies the development process of the auditing standards, aiming at discussing the international coordination of auditing standards. Make good paving and preparation; then, it is the theory.
WP=3
The understanding of the international coordination of audit standards is a question. The second and the third part, the reasons for the international coordination of audit standards and the obstacles that may be encountered are discussed. This is the analysis. The fourth part is the transition, reviews and reviews the development and achievements of the international coordination of audit standards. The fifth part is a logical "solution". The final part of the question is to make a special study on the ways, principles, ideas and theoretical models of the international coordination of auditing standards, and the last part is to discuss the strategies that we should adopt in the context of the international coordination of auditing standards in the context of the international coordination of auditing standards in China.
Three, the main body structure
The full text is divided into six parts, the structure and content of the main points are as follows.
The first part: the international understanding of the auditing standards. First, from the reasons and necessity of the CPA audit, it reviews the emergence and development of the civil auditing standards, and focuses on the earliest auditing standards in the world - the Generally Accepted Auditing Standards (abbreviation). The production process of GAAS) is introduced and the latest changes in the International Standards on Auditing (abbreviated as ISA) are introduced. On this basis, the author summarizes the Enlightenment of the history of the auditing standards, paving the way for the proposal of the international coordination of auditing standards below. Then, in comparison and analysis, the Chinese and foreign scholars' audit of the audit. On the basis of different understandings of international harmonization of norms, the author puts forward his own views on international harmonization of auditing standards.
The second part: motivation analysis - the necessity and possibility of international coordination of auditing standards. This part first introduces the foreign scholars' discussion on the necessity of international coordination of auditing standards: the three point theory of Stamp and Muniz, Campbell's viewpoint and the theory of cam. Then, the author analyses the audit from four aspects. The necessity of international coordination is that the international coordination of auditing standards is the need for global economic integration and capital transnational flow and the need for auditing professional autonomy under the world economic environment. At the same time, the international auditing standards as a supplement to international accounting standards will become increasingly necessary, and a coordinated international auditing standard is not only necessary but also a set of coordinated international auditing standards. It can make up the gap of the developing countries and make the developed countries close to them. Finally, the author analyzes the possibility of the international coordination of auditing standards, and points out that the technical attributes of the auditing standards show that they are compatible, and the field standards of several countries and international auditing standards are compared through a table.
The third part: Obstacle Analysis -- the difficulties and negative factors of international harmonization of auditing standards.
WP=4
In this part, the author first introduces the analysis of the adverse factors of the international coordination of auditing standards by Carmichael, Stamp and Muniz and John Dunn. The author holds that the differences of economy, politics and culture are the fundamental obstacles to the international coordination of auditing standards. The audit concept and the contradiction of the audit objectives are the important contradictions that the auditing standards are difficult to coordinate. It is difficult to realize the free flow of International Accountants and the obstacle to the international coordination of audit standards. At the same time, there are other obstacles. Finally, the author points out that these unfavorable factors will gradually weaken with the development of the world economy and the exchange of economic and culture in various countries, and the international coordination activities of the auditing standards will be as usual. Carry on.
The fourth part: review and review - the development and achievement of the current international coordination of audit standards. This part is a transitional part. It introduces the international coordination activities of the international accountants Federation, the European Union and international accounting companies, and commented on it. In addition, the civil auditing professional groups in the world all over the world. The exchange also promotes the international coordination of audit standards. This part of the author's review and review of the international coordination of auditing standards has laid a foundation for the next part of the author to put forward the international coordination approach, principles and ideas of audit standards.
The fifth part: prospects and assumptions - the ways, principles, ideas and theoretical models of the international coordination of auditing standards. From the fourth part, we can see that there are at least three ways of the international coordination of auditing standards: the spontaneous coordination of countries, coordination within the world community and a certain regional scope through the organization of the International Federation of accountants and other organizations.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2003
【分類號】：F239.2
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