论加强改制企业的审计监督

国有企业改制一直是国家经济工作的重点和难点,尤其是国有资产流失、会计信息失真、企业行为失控等问题十分突出,很有必要加强对改制企业的审计监督。     

风险基础审计:传统审计过渡到现代审计的标志

现代社会里,审计作为社会权责结构的一部分,已被视为降低信息风险的必要制度基础。审计风险成为审计本质的有机组成部分,成为区分传统审计与现代审计的重要标准。传统审计应用审计风险理论不够全面,现代审计将审计风险理论与整个审计过程紧密联系。风险基础审计将审计工作建立在对审计风险分析和评价的基础上,是传统审计过渡到现代审计的标志。     

Quality assessment of perinatal and infant postmortem examinations in Turkey

An autopsy examination is important in identifying the cause of death and as a means of auditing clinical and forensic practice; however, especially in perinatal and infantile age groups determining the cause of death leads to some difficulties in autopsy practice. In this study, 15,640 autopsies recorded during the years 2000-2004 in the Mortuary Department of the Council of Forensic Medicine were reviewed. Autopsy findings of 510 cases between 20 completed weeks of gestation and 1 year of age were analyzed retrospectively. The quality of each necropsy report was assessed using a modification of the system gestational age assessment described by Rushton, which objectively scores aspects identified by the Royal College of Pathologists as being part of a necropsy. According to their ages, the cases were subdivided into three groups. Intrauterine deaths were 31% (158 cases), neonatal deaths were 24% (123 cases), and infantile deaths were 45% (229 cases) of all cases. Scores for the quality of the necropsy report were above the minimum acceptable score with 44% in intrauterine, 88% in neonatal and infantile deaths.     

Value-For-Money Audit for Accountability and Performance Management in Local Government in Ghana

Public sector organizations, including local government (LG) entities, continue to resort to value for money (VFM) audit to enhance performance and accountability. Based on the analysis of the consolidated reports on the annual performance-based Functional Organizational Assessment Tool (FOAT)—VFM audit—in Ghana to determine the efficacy of VFM on performance, this article argues that VFM audits constitute a significant public management tool that could enhance LG performance. However, the FOAT reports, like most VFM audits, only provide quantitative evidence, which fails to capture the qualitative or other relevant explanatory factors behind the recorded performance improvement.     

数字证据完整性证明方法研究——安全的、可供审计的数字时间戳证明方法

在数字案件和数字纠纷案件中,数字证据往往成为再现案情、化解纠纷的关键。但数字证据的脆弱性、易毁损性等特点决定了数字证据的完整性难以保障,因而形成了数字证据采信难的问题。在比较研究现有的数字证据完整性证明方法优缺点的基础上,以数字签名技术为支撑的一种数字证据完整性证明的新方法——安全的、可供审计的数字时间戳证明方法,对数字证据的收集、保存分析及传递等取证环节大有帮助。     

民营上市公司财务监督问题——兼评《上市公司治理准则》《证券法》的相关修订

在日本设置监查委员会等三类委员会的公司中,监查委员会和会计监查人为公司财务监督的最终把门人。日本立法者虽然给予了这两大监督机构一定的独立性,但是东芝公司财务造假事件的发生却反映出这两大机构背后的许多问题。我国《上市公司治理准则》和《证券法》对公司财务监督的有关修改难以解决民营上市企业的财务造假问题。在我国,作为民营上市公司内部财务监督把门人的审计委员会和日本的监查委员会一样,有着交叉任职和缺乏专业性的问题,这使得聘任财会专业的专职审计委员显得有所必要。同时,类似于日本的情形,独立性、会计师事务所的强制轮换制度缺失和时间压力是会计师事务所担任我国民营上市公司外部财务监督把门人时所面临的问题,对此可采取的改革措施有赋予审计委员会对会计事务所的选解任权和报酬决定权、限制每年年初前4个月签字会计师审计的公司数量等。     

Preparations for the European Football Championship 2000

The Minister of the Interior and Kingdom Relations commissioned the Crisis Research Center (COT)/University of Leiden to provide a profile of the current status of the organisation of Euro 2000 by compiling two audits. The first audit took place in February 2000. The authors report in this article on the results of this audit. It comprises of a content audit (enforcement; arrests and prosecution supervision, transportation and stay; hospitality) and a process audit (preparation, organisation, information, media and communication, after-phase). The audit framework offers both the researchers and the organisations involved a workable checklist for analysing and implementing the preparations for Euro 2000. In practice, it gives the researchers and the officials the idea that they have considered all the conceivable aspects of organising large-scale events.     

浅谈企业环境保护伦理

企业与环境相互依存、共存共生。环境问题一度成为西方发达国家工业发展和经济发展中的棘手问题。中国在经历了20年的改革开放,经济获得突飞猛进发展之后,环境问题也日渐凸显。企业在履行环境责任中应当遵循不伤害、整体、系统和公正四个伦理准则。     

Public sector audit and influence the investment institutional background during a pandemic

The study purpose was to assess the impact of public sector audit on investment climate formation under the COVID-19 pandemic and to develop recommendations to improve its effectiveness. For this purpose, a multistage research project was developed with the participation of auditors from Russia, Kazakhstan, and Ukraine. The project was based on the primary information obtained in the course of expert interviews. Testing the methodological approach with experts from these countries allowed proving the main study hypotheses, according to which the public sector audit has an indirect positive impact on investment climate formation. Such an audit influences the main impact factors through improving public administration efficiency, the fight against corruption, and the provision of the regulatory framework. During the testing, the main directions for improving public audit for a more favorable investment climate were formulated. The developed methodological approach makes it possible to obtain an expert assessment of the impact of the public audit on investment climate formation. At the same time, partial use of statistical methods makes it possible to replicate the study in the form of an expert interview, which increases its attractiveness for researchers in conditions of shortage of qualified interviewers.     

如何发挥审计组长在审计项目中的职能作用

审计组长既是审计项目的组织者和指挥者,又是审计组的中坚和骨干力量,是其他成员工作的引路人,处于承上启下、联系各方的重要位置,是审计组实施审计工作的核心。配备合格的审计组长是开展好审计项目的关键;营造和谐的审计环境是开展好审计项目的根本;精心谋划,科学运行,创新管理,促进审计项目质量水平不断提升;制度健全,领导重视,是开展好审计项目的保障;加强自身修养,不断提高素质,是开展好审计项目的基础。