独立审计报告有关问题研究

发布时间：2018-02-15 03:40

本文关键词： 独立审计报告存在问题改进设想　出处：《山西财经大学》2007年硕士论文　论文类型：学位论文

【摘要】： 审计报告是审计人员根据规范的要求,在对约定事项实施了必要的审计程序后出具的、用于表明审计意见的书面文件。审计报告是审计项目成果和审计工作质量的集中反映,它不仅向有关关系人就被审计单位的财务状况、经营成果及遵纪守法等情况提供了一定程度的保证,作为有关方面进行决策的参考,同时也是衡量和评价审计人员的工作业绩、控制审计质量的重要依据。经过20多年的发展,我国审计工作已经进入总结经验、开拓创新、不断深化、寻求进一步发展的新阶段。从总体上说,我国审计工作仍处于初级阶段,与发达国家相比,与国家和社会对审计工作越来越高的要求和期望相比,许多方面还存在着很大差距,其中比较突出的一点就是独立审计报告存在着的问题。基于此,本文对审计报告存在的问题进行了较深入的研究,并提出了一些改进设想。文章首先介绍了独立审计报告的基本含义、作用、种类以及它的四种基本类型,通过回顾国外独立审计报告的历史,了解它最近新的发展,得出一些对我国审计报告发展的启示。然后提出了我国独立审计报告在格式规范、审计意见类型使用、审计报告内容以及审计评价建议等方面存在的一些问题,从主客观方面分析了产生这些问题的原因,最后在此基础上提出了对我国独立审计报告的改进设想。
[Abstract]:The audit report is a written document issued by the auditor after the necessary audit procedure has been carried out to express the audit opinion in accordance with the standard requirements. The audit report is a centralized reflection of the results of the audit project and the quality of the audit work. It not only provides a certain degree of assurance to the parties concerned on the financial situation, operating results and compliance with the law of the audited units, and so on, as a reference for the relevant parties to make decisions, but also measures and evaluates the work performance of the auditors. After more than 20 years of development, China's audit work has entered a new stage of summing up experience, opening up and innovating, continuously deepening, and seeking further development. The audit work of our country is still in the primary stage. Compared with the developed countries, compared with the higher and higher demands and expectations of the country and the society, there is still a big gap in many aspects. One of the outstanding points is the problems existing in the independent audit report. Based on this, this paper makes a deep study on the problems existing in the audit report. At first, the paper introduces the basic meaning, function, types and four basic types of independent audit report. By reviewing the history of independent audit report abroad, it finds out the recent development of independent audit report. Some enlightenment to the development of the audit report in our country is obtained. Then, some problems existing in the format of the independent audit report, the use of the type of audit opinion, the content of the audit report and the audit evaluation recommendation are put forward. This paper analyzes the causes of these problems from subjective and objective aspects, and finally puts forward some suggestions to improve the independent audit report in China.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

【引证文献】