内部审计准则的国际比较研究

发布时间：2018-06-25 18:45

本文选题：内部审计准则 + 内部审计实务标准　；参考：《首都经济贸易大学》2004年硕士论文

【摘要】：2003年4月12日，中国内部审计协会颁布了内部审计基本准则和十个具体准则。内部审计准则的出台是内部审计发展史上的一件大事。我国内部审计准则的出台有其历史必然性。首先，它是完善我国审计准则体系的需要；其次，它是加强我国内部审计法制化建设的需要；第三，它是加快我国内部审计职业化建设与发展的需要；第四，，它是我国经济体制改革和政治体制改革的必然结果。国际《内部审计实务标准》和我国内部审计准则是在不同的历史背景下产生的。本文将国际《内部审计实务标准》与我国内部审计准则的框架体系进行了对比，然后将我国内部审计具体准则规范的内容与国际《内部审计实务标准》的相关规定进行了逐一的比较、分析和评价。内部审计发展的水平不同、政府的压力或影响不同、以及法制环境不同，是造成我国《准则》与国际《标准》产生差异的主要原因。文章对我国内部审计准则进行了整体评价，提出了我国应尽早出台有关内部审计机构独立性的具体准则、有关专业胜任能力的具体准则、有关质量控制的具体准则和有关内部审计机构管理的具体准则。最后，文章提出了推动我国内部审计准则实施应当采取的措施，包括加快我国企业的改革与发展、加快内部审计管理体制的转变、大力培养内部审计职业队伍、加强与国际内部审计的交流等。
[Abstract]:On April 12, 2003, the Chinese Internal Audit Association promulgated the basic Standards and 10 specific Standards for Internal Audit. The introduction of internal audit standards is a major event in the history of internal audit development. The introduction of internal audit standards in China has its historical inevitability. First, it is the need to perfect the auditing standard system of our country; secondly, it is the need to strengthen the legal construction of our internal audit; third, it is the need to speed up the construction and development of our internal audit professionalization; fourth, It is our country economic system reform and political system reform inevitable result. The International Standards of Internal Audit practice and the internal audit standards of our country are produced under different historical backgrounds. This paper compares the International Standards of Internal Audit practice with the framework system of China's internal auditing standards. Then, the contents of the specific standards of internal audit in our country are compared, analyzed and evaluated one by one with the relevant provisions of the International Standards of practice of Internal Audit. Different levels of development of internal audit, different pressure or influence of government, and different legal environment are the main reasons for the difference between China's standards and international standards. This paper evaluates the internal audit standards of our country as a whole, and points out that China should introduce as soon as possible the specific standards on the independence of internal audit institutions and the specific standards on professional competence. Specific guidelines on quality control and management of internal audit institutions. Finally, the paper puts forward the measures to be taken to promote the implementation of internal audit standards in China, including speeding up the reform and development of Chinese enterprises, speeding up the transformation of internal audit management system, and vigorously training the professional team of internal audit. Strengthen communication with international internal audit.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.45

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