【摘要】： 審計實踐往往大大超前于審計理論。1997年，美國注冊會計師協(xié)會和加拿大注冊會計師協(xié)會聯(lián)合推出的“網(wǎng)站認證”已經(jīng)有四年多了，但是相關(guān)的理論研究卻沒有發(fā)展起來，很不利于該項審計鑒證服務(wù)的完善和推廣。本文通過對“網(wǎng)站認證”審計鑒證服務(wù)的分析，結(jié)合中國的網(wǎng)絡(luò)經(jīng)濟和注冊會計師職業(yè)的發(fā)展現(xiàn)狀，對“網(wǎng)站認證”理論進行了一些討論。作者認為，“網(wǎng)站認證”實質(zhì)上屆于廣義審計概念的范疇。通過分析受托經(jīng)濟責(zé)任與審計本質(zhì)目標(biāo)之間的內(nèi)在關(guān)系，作者提出審計鑒證按審計目標(biāo)不同，可分為六類，“網(wǎng)站認證”屬于社會責(zé)任類審計鑒證。 本文介紹了目前“網(wǎng)站認證”的原則和準(zhǔn)則標(biāo)準(zhǔn)以及當(dāng)前的實務(wù)操作后，，對“網(wǎng)站認證”的市場狀況，審計目標(biāo)，審計職能，審計的主體、客體和對象、審計方法、手段和報告方式，審計風(fēng)險，與“網(wǎng)站審計”的關(guān)系等等問題進行了一定的討論。最后，作者就我國注冊會計師如何引入“網(wǎng)站認證”概念進行了一些分析，提出了一些建議，希望能夠為我國的“網(wǎng)站認證”實踐起到有益的作用。
[Abstract]:Audit practice is often much ahead of audit theory. In 1997, the "website Certification" jointly launched by the American Institute of Certified Public Accountants and the Canadian Institute of Certified Public Accountants has been launched for more than four years, but the relevant theoretical research has not developed. It is not conducive to the improvement and promotion of the audit authentication service. Based on the analysis of "website authentication" audit authentication service, combined with the development of network economy and CPA profession in China, this paper makes some discussions on the theory of "website authentication". The author believes that website authentication is essentially in the category of broad audit concept. By analyzing the internal relationship between fiduciary economic responsibility and the essential goal of audit, the author puts forward that audit authentication can be divided into six categories according to the audit objectives, and "website authentication" belongs to social responsibility audit authentication. This paper introduces the principles and standards of "website authentication" and the market situation, audit objectives, audit functions, subject, object and object of audit, and audit methods after the current practical operation. The means and reporting methods, audit risk, and the relationship with website audit are discussed to some extent. Finally, the author analyzes how to introduce the concept of "website authentication" into CPA in China, and puts forward some suggestions, hoping to play a useful role in the practice of "website authentication" in China.
【學(xué)位授予單位】：首都經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2002
【分類號】：F239

【引證文獻】

相關(guān)期刊論文 前1條

1 郭承龍;;重塑網(wǎng)絡(luò)消費者初始信任——網(wǎng)譽認證理論探討[J];圖書情報工作;2012年10期

相關(guān)碩士學(xué)位論文 前1條

1 梁叢花;注冊會計師網(wǎng)絡(luò)鑒證研究[D];長沙理工大學(xué);2012年

本文編號：2475859