注册会计师审计意见失误的法律责任研究

注册会计师审计对提高会计信息的质量,保证证券市场实现其优化配置资源的功能起着重要的作用。90年代以来,涉及注册会计师法律责任的诉讼案件此起彼伏,民间审计进入了“诉讼爆炸”的时代。本文就注册会计师审计意见失误与法律责任的关系进行一些探讨,分析了审计意见失误的法律责任界定方面的现状,并针对民间审计的诉讼特点提出了一些改进的设想。     

Developing the school financial audit model

This paper examines the development of school＇s financial audit model. The overall sample consists of 100 school auditors in Malaysia. Field work covered 4 states in the northern part of the Peninsular Malaysia, i.e., Perak, Pulau Pinang, Kedah and Perlis. A structured questionnaire with 41 closed ended items was used to collect the data. This study uses quantitative method such as correlation, chi-square and multiple regression analysis to test the variables. The finding confirms that the school financial audit model consists of general standard, audit work standard and reporting standard. This model can be used by various parties including private entities, state education department and other government agencies.     

政府绩效审计方法论析

本文认为政府绩效审计方法主要包括两大类:一为绩效审计方法模式(即绩效审计模式),二为绩效审计具体方法。前者是指进行绩效审计的总思路,它揭示绩效审计的主要方向、重点和大的审计范围,体现的是绩效审计的战略或全局思维。后者则是指进行绩效审计具体项目所采用的审计方法或步骤,体现的是绩效审计的局部思维和具体审计策略,主要包括绩效审计证据的收集方法和分析方法。     

Epidemiological accountability: philanthropists,global health and the audit of saving lives

Abstract

There have been concerns about the recent private turn and re-emergence of philanthropies in world health, with many worrying about philanthropies’ perceived lack of transparency and accountability. In contrast, I argue that while the private turn might have led to a decline in democratic or public accountability, it did not bring an end to all forms of accountability. Specifically, I suggest that philanthropists’ involvement in global health has led to the spread of another, new form of accountability: epidemiological accountability. The latter is a combination of two regimes of expertise and practices hitherto kept separate: audit and epidemiology. To substantiate this argument, I draw on my research on the Bloomberg Initiative – a global effort to reduce tobacco use spearheaded by the Bloomberg and Gates foundations.     

我国经济责任审计评价中存在的问题

当前,我国在经济责任审计评价方面存在评价内容不够明晰,评价对象不很明确,经济责任的界限划分不清,评价结果比较空洞等问题。应当从严格规范评价程序、正确界定经济责任、明确评价结果和提高审计人员素质等方面入手解决问题。     

政府绩效审计改革能降低行政成本吗?

我国的政府行政成本一直居高不下,政府审计部门在传统政府审计基础上加入“绩效”理念,有助于监督政府各项公共管理活动,对行政成本起到一定的控制作用。研究结论表明:政府绩效审计的实施有利于降低地方政府行政成本;经过倾向得分匹配后的样本依然满足政府绩效审计会降低行政成本的假设;进一步分析中引入了财政支出效率进行影响机制分析,发现财政支出效率发挥了部分中介作用;经过DEA分析得到政府行政成本效益,发现多数省份处于低效状态。研究结论对于促进绩效审计有效性和降低政府行政成本具有一定的启示意义。     

Risk Governance of the Swedish Customs Service: Negotiating Security,Efficiency, and Poor Information

During the last decade, ‘risk management’ has become the common language through which different and sometimes contradictory expectations are brokered in the Swedish customs service. Security concerns, corporate interests and managerial reforms are all phrased—or re‐phrased—as considerations of risk. These considerations are then used to direct organizational strategy and resources. The crucial moment is the operationalization of risks, which are negotiated at the policy level, all the way down through the organization. I will argue that this has happened in the Swedish customs service during the last decade. The successive operationalizations of drugs, violation of intellectual property rights and organized crime have enabled a streamlining of the organization along the policy level risks. The resulting risk governance is mainly about managing the customs as an organization. Yet it also affects the customs' use of force by changing the way border crossers are singled out for control. The traditional, informal risk assessment at the border is being replaced—or supplemented—by formal risk profiles, constructed from the booking information provided by transportation companies. As a consequence, the control selection is increasingly based on a set of impersonal indicators such as mode of payment and possible rebooking.     

国家审计问责制度解析——基于审计问责要素视角

审计问责制,实际上是对政府审计结果中涉及的个人或组织使用资产流向、使用效率和使用效果的一种责任追究体系。审计问责应当有一个系统的制度保障,应当建立包括问责主体、问责客体、问责范围、问责依据以及问责程序等在内的一套完整的工作制度。     

委托代理视角下的审计环境分析

现代独立审计是为减少所有者与经营者之间委托代理关系而产生的代理成本的一种重要外部治理机制,而其本身又存在着所有者与审计委托权代理人之间的委托代理关系。财务会计报告从生成到流向社会公众手中这一过程包括两个重要环节:第一个是财务会计报告的生成环节,此时财务会计报告的真实性取决于所有者与经营者之间的委托代理问题的解决;第二个是审计环节,在这一环节财务会计报告的真实性间接的取决于审计意见的真实性,后者又很大程度上取决于所有者与审计委托人之间的代理问题的解决。