“网站认证”研究
发布时间：2019-05-13 12:11
【摘要】： 审计实践往往大大超前于审计理论。1997年，美国注册会计师协会和加拿大注册会计师协会联合推出的“网站认证”已经有四年多了，但是相关的理论研究却没有发展起来，很不利于该项审计鉴证服务的完善和推广。本文通过对“网站认证”审计鉴证服务的分析，结合中国的网络经济和注册会计师职业的发展现状，对“网站认证”理论进行了一些讨论。作者认为，“网站认证”实质上届于广义审计概念的范畴。通过分析受托经济责任与审计本质目标之间的内在关系，作者提出审计鉴证按审计目标不同，可分为六类，“网站认证”属于社会责任类审计鉴证。 本文介绍了目前“网站认证”的原则和准则标准以及当前的实务操作后，，对“网站认证”的市场状况，审计目标，审计职能，审计的主体、客体和对象、审计方法、手段和报告方式，审计风险，与“网站审计”的关系等等问题进行了一定的讨论。最后，作者就我国注册会计师如何引入“网站认证”概念进行了一些分析，提出了一些建议，希望能够为我国的“网站认证”实践起到有益的作用。
[Abstract]:Audit practice is often much ahead of audit theory. In 1997, the "website Certification" jointly launched by the American Institute of Certified Public Accountants and the Canadian Institute of Certified Public Accountants has been launched for more than four years, but the relevant theoretical research has not developed. It is not conducive to the improvement and promotion of the audit authentication service. Based on the analysis of "website authentication" audit authentication service, combined with the development of network economy and CPA profession in China, this paper makes some discussions on the theory of "website authentication". The author believes that website authentication is essentially in the category of broad audit concept. By analyzing the internal relationship between fiduciary economic responsibility and the essential goal of audit, the author puts forward that audit authentication can be divided into six categories according to the audit objectives, and "website authentication" belongs to social responsibility audit authentication. This paper introduces the principles and standards of "website authentication" and the market situation, audit objectives, audit functions, subject, object and object of audit, and audit methods after the current practical operation. The means and reporting methods, audit risk, and the relationship with website audit are discussed to some extent. Finally, the author analyzes how to introduce the concept of "website authentication" into CPA in China, and puts forward some suggestions, hoping to play a useful role in the practice of "website authentication" in China.
【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】：2002
【分类号】：F239
本文编号：2475859
[Abstract]:Audit practice is often much ahead of audit theory. In 1997, the "website Certification" jointly launched by the American Institute of Certified Public Accountants and the Canadian Institute of Certified Public Accountants has been launched for more than four years, but the relevant theoretical research has not developed. It is not conducive to the improvement and promotion of the audit authentication service. Based on the analysis of "website authentication" audit authentication service, combined with the development of network economy and CPA profession in China, this paper makes some discussions on the theory of "website authentication". The author believes that website authentication is essentially in the category of broad audit concept. By analyzing the internal relationship between fiduciary economic responsibility and the essential goal of audit, the author puts forward that audit authentication can be divided into six categories according to the audit objectives, and "website authentication" belongs to social responsibility audit authentication. This paper introduces the principles and standards of "website authentication" and the market situation, audit objectives, audit functions, subject, object and object of audit, and audit methods after the current practical operation. The means and reporting methods, audit risk, and the relationship with website audit are discussed to some extent. Finally, the author analyzes how to introduce the concept of "website authentication" into CPA in China, and puts forward some suggestions, hoping to play a useful role in the practice of "website authentication" in China.
【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】：2002
【分类号】：F239
【引证文献】
相关期刊论文 前1条
1 郭承龙;;重塑网络消费者初始信任——网誉认证理论探讨[J];图书情报工作;2012年10期
相关硕士学位论文 前1条
1 梁丛花;注册会计师网络鉴证研究[D];长沙理工大学;2012年
本文编号：2475859
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