本文關鍵詞： 獨立審計報告 存在問題 改進設想　出處：《山西財經(jīng)大學》2007年碩士論文　論文類型：學位論文

【摘要】： 審計報告是審計人員根據(jù)規(guī)范的要求,在對約定事項實施了必要的審計程序后出具的、用于表明審計意見的書面文件。審計報告是審計項目成果和審計工作質量的集中反映,它不僅向有關關系人就被審計單位的財務狀況、經(jīng)營成果及遵紀守法等情況提供了一定程度的保證,作為有關方面進行決策的參考,同時也是衡量和評價審計人員的工作業(yè)績、控制審計質量的重要依據(jù)。經(jīng)過20多年的發(fā)展,我國審計工作已經(jīng)進入總結經(jīng)驗、開拓創(chuàng)新、不斷深化、尋求進一步發(fā)展的新階段。從總體上說,我國審計工作仍處于初級階段,與發(fā)達國家相比,與國家和社會對審計工作越來越高的要求和期望相比,許多方面還存在著很大差距,其中比較突出的一點就是獨立審計報告存在著的問題�；诖�,本文對審計報告存在的問題進行了較深入的研究,并提出了一些改進設想。文章首先介紹了獨立審計報告的基本含義、作用、種類以及它的四種基本類型,通過回顧國外獨立審計報告的歷史,了解它最近新的發(fā)展,得出一些對我國審計報告發(fā)展的啟示。然后提出了我國獨立審計報告在格式規(guī)范、審計意見類型使用、審計報告內容以及審計評價建議等方面存在的一些問題,從主客觀方面分析了產生這些問題的原因,最后在此基礎上提出了對我國獨立審計報告的改進設想。
[Abstract]:The audit report is a written document issued by the auditor after the necessary audit procedure has been carried out to express the audit opinion in accordance with the standard requirements. The audit report is a centralized reflection of the results of the audit project and the quality of the audit work. It not only provides a certain degree of assurance to the parties concerned on the financial situation, operating results and compliance with the law of the audited units, and so on, as a reference for the relevant parties to make decisions, but also measures and evaluates the work performance of the auditors. After more than 20 years of development, China's audit work has entered a new stage of summing up experience, opening up and innovating, continuously deepening, and seeking further development. The audit work of our country is still in the primary stage. Compared with the developed countries, compared with the higher and higher demands and expectations of the country and the society, there is still a big gap in many aspects. One of the outstanding points is the problems existing in the independent audit report. Based on this, this paper makes a deep study on the problems existing in the audit report. At first, the paper introduces the basic meaning, function, types and four basic types of independent audit report. By reviewing the history of independent audit report abroad, it finds out the recent development of independent audit report. Some enlightenment to the development of the audit report in our country is obtained. Then, some problems existing in the format of the independent audit report, the use of the type of audit opinion, the content of the audit report and the audit evaluation recommendation are put forward. This paper analyzes the causes of these problems from subjective and objective aspects, and finally puts forward some suggestions to improve the independent audit report in China.
【學位授予單位】：山西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F239.4

【引證文獻】

相關碩士學位論文 前1條

1 曹梅;企業(yè)環(huán)境信息的審計報告研究[D];中國海洋大學;2012年

，

本文編號：1512338