审计机关分析性复核准则

第一条　为了规范审计人员运用分析性复核行为,保证审计工作质量,根据《中华人民共和国国家审计基本准则》,制定本准则。第二条　本准则所称分析性复核,是指审计人员对被审计单位有关财政收支、财务收支、经济指标进行研究分析,并对异常变动和异常项目予以重点关注的审计方法。第三条　审计人员应当依据专业判断来确定运用分析性复核的方式、范围和程度。第四条　审计人员运用分析性复核的主要目的是:在编制审计方案阶段,帮助审计人员确定其他审计步骤的性质、时间、范围和重点;在审计实施阶段,直接作为实质性测试程序,以提高审计效率;在审…     

审计机关审计重要性与审计风险评价准则

第一条　为了规范审计人员运用审计重要性、评估审计风险的行为,保证审计工作质量,根据《中华人民共和国国家审计基本准则》,制定本准则。第二条　本准则所称审计重要性(以下简称重要性)是指被审计单位财政收支、财务收支及相关会计信息错弊的严重程度,该错弊未被揭露足以影响信息使用者的判断或决策以及审计目标的实现。第三条　对重要性水平的评估是审计人员的一种专业判断。审计人员在确定审计步骤的性质、时间和范围以及评价审计结果时,应当合理运用重要性原则。重要性水平的表现形式是金额额度。第四条　审计人员在确定重要性水平时,应…     

审计机关审计抽样准则

第一条　为了规范审计人员的审计抽样行为,提高审计效率,保证审计工作质量,根据《中华人民共和国国家审计基本准则》,制定本准则。第二条　本准则所称审计抽样,是指审计人员从审计对象总体(以下简称总体)中选取一定数量的样本进行测试,并根据测试结果,推断总体特征的一种审计方法,包括统计抽样方法和非统计抽样方法。第三条　审计人员应当运用专业判断,决定采用统计抽样或非统计抽样方法,以获取充分、适当的审计证据。第四条　审计人员在进行符合性测试和实质性测试时,可以运用审计抽样方法。第五条　审计抽样通常不适用于下列情况:(一)以检…     

审计机关内部控制测评准则

第一条　为了规范审计人员在审计过程中对被审计单位内部控制的测评行为,保证审计工作质量,根据《中华人民共和国国家审计基本准则》,制定本准则。第二条　本准则所称内部控制,是指被审计单位为了维护资产的安全、完整,确保会计信息的真实、可靠,保证其管理或者经营活动的经济性、效率性和效果性并遵守有关法规,而制定和实施相关政策、程序和措施的过程。内部控制由控制环境、风险评估、控制活动、信息与沟通和监督五个要素组成。第三条　本准则所称的内部控制测评,是指审计人员通过调查了解被审计单位内部控制的设置和运行情况,并进行相关…     

独立审计准则技术性与法律性之间冲突及其解决对策

独立审计准则是审计行业内部技术性规范同时也是部门规章具有法律性,两种性质之间的矛盾冲突表现在形式和内容两个方面。这种冲突表面上市是由于独立审计准则制定主体和程序的特殊性,实在根源自行业利益与公共利益的冲突。要解决冲突,需要对独立审计准则准则的位阶的准确定位,在《会计法》中明确独立审计准则的地位,强化独立审计准则自身的完善。     

审计机关审计事项评价准则

第一条　为了规范审计机关审计事项评价行为,保证审计工作质量,根据《中华人民共和国国家审计基本准则》,制定本准则。第二条　本准则所称审计事项评价,是指审计机关按照确定的审计目标对被审计单位财政收支、财务收支真实、合法、效益进行分析判断,并发表审计意见的行为。第三条　审计机关应当依据国家有关法律、法规、规章和其他相关规定,对审计事项进行评价。第四条　审计事项评价应当由实施审计的审计机关独立作出。审计机关评价审计事项时,应当实事求是,客观公正,保持谨慎的态度。第五条　审计机关应当根据审计方案规定的审计目标确定…     

科技部发布科研不端行为处理办法

为加强卫生系统内部审计工作，建立健全各卫生单位内部审计制度，完善内部监督制约机制，规范收支管理，促进卫生事业健康发展，卫生部9月27日发布《卫生系统内部审计工作规定》。卫生系统内部审计是指卫生系统内部审计机构和审计人员，对本单位及所属机构的财务收支、经济活动的真实、合法性进行独立监督审核的行为。《规定》要求，内部审计机构及内部审计人员在本部门、本单位主要负责人领导下，依照国家法律、法规以及本规定开展审计工作。各级卫生行政部门应按照国家法律、法规的规定，设置内部审计机构，配备审计人员．开展审计工作。年收入3000万元以上或拥有300张病床以上的医疗机构、年收入2000万元以上或所属单位多的企业、事业单位，应当设置独立的内部审计机构，配备专职审计人员。《规定》提出了内部审计的职责与任务、内部审计机构权限和内部审计工作程序。     

把新闻报道当成“举报信”做法值得借鉴

审计署公布新修订的国家审计准则，将于2011年1月1日起施行。新准则在新增的“重大违法行为检查”一节中规定，审计人员可通过关注具体经济活动中存在的异常事项、财务和非财务数据中反映出的异常变化、有关部门提供的线索和群众举报、公众和媒体的反映和报道，来判断可能存在的重大违法行为。（9月9日《北京晨报》）     

2006年6月1日开始生效的部分法规要目

一、法律《中华人民共和国审计法(修订)》要点:明确了被审计单位和审计机关、审计人员在审计工作中应承担的法律责任;健全审计监督机制、完善审计监督职责、加强审计监督手段以及规范审计行为。二、部门规章     

受贿罪若干问题探讨

一、审计、会计、律师事务所的工作人员利用职务之便收受财物行为性质的认定 笔者认为,对于实行规范建制的审计、会计、律师事务所,其工作人员利用职务之便收受财物的,应按《刑法》第一百六十三条规定的公司、企业人员受贿罪处理。如同时故意提供虚假证明文件的,应按《刑法》第二百二十九条规定予以从重处罚。对于目前仍属国家投资设立的或直属于国家机关的审计、会计、律师事务     

The Role of the IASB and Auditing Standards in the Aftermath of the 2008/20091 Financial Crisis

The primary argument of this article is, namely, that the International Accounting Standards Board (IASB) is in need of an enforcement mechanism. In drawing attention to this argument, the article not only proposes considerations which are to be taken into account if such a mechanism is to be implemented, but also considers areas in which the regulation of accounting standards, and auditing standards in particular, have contributed to the recent global financial crisis. The impact of such standards on pro‐cyclicality, the level of success achieved by the IASB and other international standard setters, such as the Basel Committee on Banking Supervision, relates to how effectively the accounting and audit standard setting is implemented. As well as identifying the importance of convergence in contributing towards high quality audits and the consistent application of auditing and accounting standards, this article also acknowledges the difficulties and challenges encountered in attempting to achieve a convergent framework. Furthermore, through a discussion of recommendations aimed at consolidating transparency and accounting, as proposed by the G20, ways in which accounting standards, and, consequently, the IASB, could contribute further to the improvement of transparency and accountability of the framework for fair value measurements and evaluation, are considered. The absence of enforcement mechanisms, the fact that enforcement actions are carried out at national level in various EU Member States, present sources of obstacles to attempts to realise the proposals put forward by the G20. This article not only attempts to address such factors, but also to suggest ways in which the IASB, to an extent, could realise its goals. Through a consideration of two enforcement regimes in Europe, namely Germany and the UK, two related standards which govern enforcement in Europe, principles on which harmonisation of the institutional oversight systems in Europe may be achieved , and the vital contribution made by the Committee of European Securities Regulators and the European Financial Reporting Advisory Group, this article will consider how enforcement could be implemented by the IASB at a European level.     

民事诉讼证明标准

证明标准是民事证据法中的一个基本问题 ,本文介绍了几种主要民事诉讼证明标准 ,考察了英美法系和大陆法系的多元证明标准 ,分析了我国传统证明标准的缺陷 ,认为我国应建立多元制证明标准 ,并提出了具体的建构设想。     

独立审计准则的法律地位研究

审计准则是行业协会制订的内部自律性规则,其制度价值在于保障审计质量并作为对其成员的审计失败是否追究纪律责任的依据,不能调整注册会计师与财务信息使用人之间的民事关系。审计准则规定的注意义务范围与注册会计师应尽的注意义务范围之间存在一定的差距,因而在该义务差距范围内出具的虚假证明文件注册会计师是有过错的,注册会计师对此应承担民事责任,同时以履行审计准则规定的义务作为抗辩其审计失败的民事责任缺乏法律根据,也不为国外司法实践承认。我国的审计准则与公众期望之间存在一定差距,该差距的存在进一步表明我国的审计准则不能作为注册会计师注意义务的法定标准。     

论标准对法律发挥作用的规范基础

标准对法律规范社会行为具有重要的作用,这种作用建立在标准的规范性基础之上。《标准化工作导则第1部分:标准化文件的结构和起草原则》(GB/T1.1-2020)为我们认识标准的规范、分析标准的规范性进而解释标准对法律所起的作用提供了路径指引。通过标准的构成要素、标准的表达方式和标准的体系构成三个层面的分析,可以系统地阐释标准对于法律所起作用的规范基础。     

文件鉴定技术标准刍议

文件鉴定技术标准不是新课题,上世纪50年代就开始规范程序和方法。进入21世纪以来,一批刑事技术和司法鉴定机构,通过了中国合格评定国家认可委员会的国家实验室认可,大大推动了文件鉴定技术标准化的进程。制定文件鉴定技术标准化的意义、条件、标准的内容及相关问题,是对标准制定者有启发和指导作用的。     

Attentive Surveillance: A Preliminary Study of Prioritizing Mothering Standards in the Face of Intimate Partner Violence

A retrospective qualitative constant comparative analysis of the stories of English speaking women (N==22) who mothered children age 6 or under, while experiencing abuse at the hands of a male partner, was conducted. The emergent theory of Attentive Surveillance (AS), a vital, proactive, complex process of monitoring and prioritizing, was identified. Two non-linear and interrelated stages emerged. One, Understanding Circumstances (UC) is a gradual increase of awareness that the family environment and a woman’s ability to achieve her mothering standards are affected by her partner’s behavior. The second stage, Prioritizing Standards (PS), is a deliberate or a subconscious balancing act of assessing needs, adapting, and ranking mothering standards while still mothering as close to the original standards as possible. Recommendations for professionals, based on AS, in supporting mothers existing capacities to foster mother-child relationships and healthy child outcomes in the context of intimate partner violence are provided.     

Standards Improvement Project-Phase II. Final rule

The Occupational Safety and Health Administration (OSHA) through this final rule is continuing to remove and revise provisions of its standards that are outdated, duplicative, unnecessary, or inconsistent, or can be clarified or simplified by being written in plain language. The Agency completed Phase I of the Standards Improvement Project in June 1998. In this Phase II of the Standards Improvement Project, OSHA is again revising or removing a number of health provisions in its standards for general industry, shipyard employment, and construction. The Agency believes that the changes streamline and make more consistent the regulatory requirements in OSHA health and safety standards. In some cases, OSHA has made substantive revisions to requirements because they are outdated, duplicative, unnecessary, or inconsistent with more recently promulgated health standards. The Agency believes these revisions will reduce regulatory requirements for employers without reducing employee protection.     

会计责任与审计责任之比较

审计责任和会计责任是注册会计师市计业务中常用的两个概念,在注册会计师事业迅速发展的今天,进一步分清 两者的区别和联系,合理界定各自的责任范围,对于发挥审计在现代经济管理中的积极作用有重要的现实意义。 从两者的内涵、区别以及实际工作中应注意的问题等方面进行了分析。     

Forensic discovery auditing of digital evidence containers

Current digital forensics methods capture, preserve, and analyze digital evidence in general-purpose electronic containers (typically, plain files) with no dedicated support to help establish that the evidence has been properly handled. Auditing of a digital investigation, from identification and seizure of evidence through duplication and investigation is, essentially, ad hoc, recorded in separate log files or in an investigator's case notebook. Auditing performed in this fashion is bound to be incomplete, because different tools provide widely disparate amounts of auditing information – including none at all – and there is ample room for human error. The latter is a particularly pressing concern given the fast growth of the size of forensic targets.Recently, there has been a serious community effort to develop an open standard for specialized digital evidence containers (DECs). A DEC differs from a general purpose container in that, in addition to the actual evidence, it bundles arbitrary metadata associated with it, such as logs and notes, and provides the basic means to detect evidence-tampering through digital signatures. Current approaches consist of defining a container format and providing a specialized library that can be used to manipulate it. While a big step in the right direction, this approach has some non-trivial shortcomings – it requires the retooling of existing forensic software and, thereby, limits the number of tools available to the investigator. More importantly, however, it does not provide a complete solution since it only records snapshots of the state of the DEC without being able to provide a trusted log of all data operations actually performed on the evidence. Without a trusted log the question of whether a tool worked exactly as advertised cannot be answered with certainty, which opens the door to challenges (both legitimate and frivolous) of the results.In this paper, we propose a complementary mechanism, called the Forensic Discovery Auditing Module (FDAM), aimed at closing this loophole in the discovery process. FDAM can be thought of as a ‘clean-room’ environment for the manipulation of digital evidence, where evidence from containers is placed for controlled manipulation. It functions as an operating system component, which monitors and logs all access to the evidence and enforces policy restrictions. This allows the immediate, safe, and verifiable use of any tool deemed necessary by the examiner. In addition, the module can provide transparent support for multiple DEC formats, thereby greatly simplifying the adoption of open standards.     

作为劳动基准的个人信息保护

劳动者的个人信息保护问题存在特殊之处,具体表现为资强劳弱和人格从属性背景下知情同意规则的失灵、工作数字化后劳动者被透视和被操控的风险、有组织生产的合作关系中个人信息处理的需要,因此不能完全适用《个人信息保护法》的一般规则。劳动基准法已经纳入立法规划,在其中就劳动者个人信息保护做专门规定,这是对数字时代人权保护新挑战的回应,对于其他劳动基准的实现也有重要意义。在劳动关系中仅遵循私法路径不足以保护个人信息,还需要配备公权力保障,劳动基准法的双重保护机制也契合了这一需求。作为劳动关系中保护个人信息的特别法,劳动基准法的相应条款应该考虑如何对一般规则进行调整,包括限制知情同意规则的适用,满足人力资源管理的正当需求,修改删除权、可携带权和自动化决策条款,协调主管机构、救济方式和法律责任。由于"必需"是一个语境依赖型概念,将来还应该通过配套文件来规制工作场所的视频监控等典型的应用场景。