我国《国家审计准则》规范设置研究

国家审计准则是审计法律体系之纽结,在外部效果上直接关系到相对人的权利义务,并对司法活动具有规范效应。我国于2011年1月1日起开始实施的《国家审计准则》采取了类型化的规范设置方式,其中,指导性条款作为对良好审计实务的推介,由审计人员自由裁量是否遵循,实际上降低了《国家审计准则》规范的整体效力以及对审计人员的职业要求,不利于防范审计风险,应该予以摈弃。

Standards Categorization in the Government Auditing Standards

The Government Auditing Standards of the People’s Republic of China is indeed an organizational as well as procedural law for audit work which is directly concerned with the rights and obligations of the parties and has a binding force towards judicial activities.While setting up norms,the Government Auditing Standards(2011) assumed a way of categorizing standards.Compliance of one of the categories of standards in practice,however,is up to auditors ’discretion,which indeed reduces professional auditing requirements of the state and may incur auditing risks and thus should be cast away.