内部审计准则的国际比较

发布时间：2018-02-16 20:12

本文关键词： 内部审计内部审计准则内部审计基本准则内部审计准则比较　出处：《东北财经大学》2005年硕士论文　论文类型：学位论文

【摘要】：《审计署关于内部审计工作的规定》已于2003年3月4日发布,自2003年5月1日起施行。根据该《规定》,中国内部审计师协会制定了《内部审计基本准则》、《内部审计人员职业道德规范》和10个具体准则(以下简称准则),准则于2003年4月12日发布并自2003年6月1日起施行。本文试图通过我国内部审计准则和国际内部审计准则的比较,寻找二者的差异,以进一步完善内部审计准则。内部审计准则是内部审计工作的规范,我国内部审计准则的制定和实施起步较晚,从2003年开始,我国内部审计准则正式由中国内部审计协会制定、颁布,这标志着我国内部审计工作开始走上规范化的轨道。之所以选择内部审计准则作为研究的对象,是因为内部审计准则对于内部审计工作的规范工作意义重大。内部审计准则是否完善以及执行效果如何,将直接关系到内部审计工作的有用性和企业对内部审计工作的重视程度,从而影响到—国企业的健康成长和顺利发展。在社会主义市场经济条件下,在建设现代企业制度的过程中,内部审计准则的作用不可忽视。如果说国家内部审计准则制定机构在考虑准则制定工作时,更多的是出于本国经济发展的需要,那么国外内部审计准则的出台则超越了国家界限,而谋求全球统一的内部审计准则,但基于各国社会、经济、法律、文化背景等的不同,短期内实行统一的准则不太可能,但是可以想象,这个趋势是必然的,内部审计的作用和影响正在逐步扩大。我国也顺应这种趋势的发展,从去年开始,我国开始制定并颁布了10项具体内部审计准则。但同时我们应
[Abstract]:The provisions of the Audit Commission on Internal Audit were issued on March 4th 2003. Effective from May 1st 2003. According to the regulations, the Chinese Institute of Internal auditors has formulated the basic Standards for Internal Audit, the Code of Professional Ethics for Internal auditors and 10 specific guidelines (hereinafter referred to as "Standard", "Standards"). Published on April 12th 2003 and effective from June 1st 2003. This paper attempts to compare China's internal audit standards with international internal audit standards. Look for the difference between the two in order to further improve the internal audit standards. The internal audit standard is the norm of the internal audit work. The establishment and implementation of the internal audit standard in our country started relatively late. Since 2003, the internal audit standard of our country has been formally formulated and promulgated by the China Internal Audit Association. This marks the beginning of our internal audit work on a standardized track. The reason why internal audit standards are chosen as the object of study is that internal audit standards are of great significance to the standardization of internal audit work. It will have a direct bearing on the usefulness of internal audit work and the degree of attention that enterprises attach to internal audit work, thus affecting the healthy growth and smooth development of national enterprises. In the process of constructing modern enterprise system, the function of internal audit standard can not be ignored. If the national internal auditing standard-setting bodies consider the standard-setting work, it is more out of the needs of domestic economic development, then the introduction of foreign internal audit standards has exceeded the national boundaries. But based on the different social, economic, legal and cultural backgrounds of various countries, it is unlikely to implement uniform standards in the short term, but we can imagine that this trend is inevitable. The role and influence of internal audit are gradually expanding. Our country also conforms to the development of this trend. Since last year, we have started to formulate and promulgate 10 specific internal audit standards. But at the same time, we should
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.45

【引证文献】