德勤会计师事务所(简称“德勤”)从1989至1998年对利文特股份有限公司(简称“利文特”)实施财务报表审计.由于1998年利文特对前两年财务报表重述,1996年盈利扭转为重大亏损及1997年亏损变为原报告已载明的2倍多,利文特随即宣布破产,造成利益相关者重大损失.破产托管人于2002年起诉德勤,加拿大安大略法院2014年一审判决德勤赔偿约8500万加元及利息3300万加元,共约1.18亿加元.德勤两次上诉均维持原判,201 7年加拿大最高法院开始审理该案件.

提供知识产权服务的企业由于其服务项目不同,各方面情况比较复杂,会计上往往采取收付实现制确认其收入,这不符合现行会计准则的规定.本文以某专利商标事务所为例,分析其劳务收入确认方面存在的具体问题,并提出解决对策,以供会计实务工作者参考.

自然资源资产离任审计打破了经济责任审计中“唯GDP论英雄”的政绩考核标准,将资源环境保护纳入政绩考核之中,是生态文明建设的一大创举,是保证经济可持续发展的重要举措.2015年1 1月,中共中央办公厅、国务院办公厅印发的《开展领导干部自然资源资产离任审计试点方案》,标志着这项工作正式拉开帷幕.

The investment efficiency of company directly affects the company to realize the goal of maximizing value.Recently, it is common to see inefficient investment in companies of China.Whether the corporate governance mechanism is sound or not affects the investment efficiency of company.Can internal audit, as one of the four cornerstones of corporate governance, affect company`s investment efficiency? Based on this, the paper makes an empirical study on whether internal audit is able to reduce the inefficient investment and improve the investment efficiency in a company.Study results have shown that there exists a negative connection between the quality of internal audit and overinvestment or underinvestment.The research has enriched the related reviews of internal audit and investment efficiency.Meanwhile, it has also put forward a new approach to enhancing investment efficiency.

会计责任与审计责任的界定问题一直争议不断.在学术界,会计与法律两大阵营所持观点尤为不同,而社会大众对于这两种责任的界定需求正缓慢明确中.若这两种责任混淆不清,审计行业发展将会受限,也不利于社会公平.本文基于加拿大利文特股份有限公司(简称“利文特”)起诉德勤会计师事务所(简称“德勤”)的案件思辨会计责任与审计责任.

Security analysts,as the external supervisors,play a role in external corporate governance,thus having an impact on the audit services of CPA. Taking the A-share listed companies’ data in Shanghai and Shenzhen Stock Exchanges from 2010 to 2013 as sample,this paper makes an empirical research on the relationship between focus of security analysts and audit fee on the basis of the modified Simunic model. In addition,this paper divides samples chosen into samples of state-owned enter-prises and non state-owned enterprises and makes a research on them respectively. The results show that focus of security ana-lysts is negatively correlated with audit fee. In comparison with private enterprises,the relation between the focus of security analysts and audit fee is more negatively correlated in state-owned enterprises.

内部控制是保障组织权力规范有序、科学高效运行的有效手段.为了规范我国企业的内部控制体系、提高公司财务信息的质量和透明度,我国开始建立针对企业内部控制的自我评价制度.但是,由于制度存在漏洞,监管力度不足,以及某些企业自身制度不健全或执行力度不够,有些上市公司会计信息失真,内部控制的自我评价制度形同虚设,财务舞弊的问题依然十分严峻.本文以珠海市博元投资股份有限公司(简称“博元投资”)为例,进行上市公司内部控制自我评价的现实思考.

将香港和内地上市公司两者市场审计意见对股价的影响作比较,以2010-2012年的A股、H股上市的公司被出具非标准审计意见的情况为研究对象,以超额收益法、累计平均异常报酬率为方法进行实证分析.研究结果显示:A股上市公司被出具非标准审计意见对股价的负面影响并没有比其被出具标准无保留审计意见更显著;H股市场的非标准审计意见会使股价下跌;H股与A股非标准审计意见对股价影响效果不同.

2010年,财政部会同证监会、审计署、银监会、保监会制定的《企业内部控制审计指引》(简称《审计指引》)将内部控制的审计意见类型限定为标准无保留意见、带强调事项段的无保留意见、否定意见以及无法表示意见四种,没有保留意见的意见类型.这种规定比财务报表审计意见类型的规定要严格,它符合国际趋同的要求,也有利于提升内部控制在企业监控机制中的地位与作用.然而,实务中却存在保留意见的内部控制审计报告.出现这种情况是注册会计师出于某种需要,还是审计指引本身存在缺陷?本文以某会计师事务所对深圳市天畅电子股份有限公司(简称"天畅电子")2014年度内部控制审计情况为例,做相关分析.

从每年公布的审计收费数据来看，不同行业的企业收费不同，同一行业不同企业的收费也不同。从某一角度上来看，会计师事务所的审计收费虽然有一定收费标准，但由于在标准之外还有一定灵活度，使得收费看似在标准之内，却又很难看出可循的规律。文章以华润双鹤为例，对审计收费标准问题进行分析与思考，并提出了相关建议。

本文运用多元回归的方法对审计意见有用性进行研究,重点研究对贷款续新的影响.结果表明:被审计单位连续两年被出具非标准的审计意见比仅一年被出具非标准的审计意见对银行贷款续新的影响程度更加显著;被出具的审计意见类型由非标准转变为标准的审计意见的上市企业比审计意见类型由标准的转变成非标准的上市企业相对更容易获取银行的贷款续新;同样被出具非标准审计意见类型的上市公司,在银行贷款续新方面,非国有企业的影响程度显著大于国有企业.本文的研究扩宽了研究的范围,丰富了审计意见的作用,对作为远距离利益相关者的银行加强内部风险管理具有理论意义和现实意义,为以后的研究奠定了基础.

<正>作为一种重要的审计手段,延伸审计是在了解被审计单位和评估重大错报风险基础上确定延伸空间和时间,具有检查的主动性。在IPO审计中考虑应用延伸审计时要满足以下四个条件:第一,审计人员能够保持客观、独立以及职业怀疑态度,并且IPO公司及其交易客户能够配合审计人员工作;第二,审计人员发现的值得怀疑的问题是与第三方有关或者主要是依靠被审计单位估计的;第三,审计人员发现的问题是重大的;第四,信息不对称存在,审计人员必须通过外部环境获取更加完整的信息。在满足以上条件时,才适用延伸审计方法。

<正>一、审计失败案件回顾中国概念股企业的诚信危机始于2010年底。这一年,大连绿诺环境工程科技有限公司(以下简称绿诺科技)成为第一家因财务造假在美国退市的中国概念股公司。作为一家为钢铁企业设计、制造环保设备的公司,2007年10月11日,绿诺科技在美国柜台交易系统通过借壳

Based on a whole analysis of accounting firm changes,this article studies the influencing factors of customer changes,puts forward relevant hypotheses and uses the logistic regression analysis method to analyze the data. The research finds that the decrease in expected audit fees from the perspective of listed companies and the unqualified audit opinions of accounting firms for the previous year influence the accounting firm changes significantly. Some accounting firms may use low price audit services and obey the auditees' opinions in favor of new audit clients. Accordingly,it is necessary to perfect the information disclosure of accounting firm changes,make the unification of the audit charge standards and disclose the rules for audit fees,and strengthen the risk awareness of certified public accountants( CPA) to improve the audit quality.

The internal audit agency is set up within the company due to the company's needs with the role of supervision and control department.It's an important part in the modern enterprise system.For a long time,internal audit and supervision have played its due role for a variety of reasons.Based on game theory,this paper conducts a comprehensive analysis of listed companies internal audit oversight process,explores the factors hinder the internal audit role on the basis of foreign advanced internal audit concept and puts forward some relevant recommendations in order to strengthen the internal audit functions of the internal control evaluation,to ensure the security of the assets of the company,to circumvent the risks in the pursuit of performance to help listed companies,as well as to ensure that the internal audit function properly.

审计证据的可靠性是指证据的可信程度。一份值得信赖的审计证据，应该能够客观地反映被审计事项，不主观臆断、不歪曲事实。可靠性是衡量审计证据的质量，确保审计证据发挥作用的关键因素，也是审计证据的灵魂，只有来源真实可靠的证据才具有说服力和证明力，质量才越好，否则审计结论就会失去基础，证据也就不成其为证据。在审计实务过程中，审计人员可以获得的证据多种多样，如何判断这些证据是否可靠呢？这就提出了对审计证据可靠性的评价与判断问题。

The announcement system in national auditing is a system in which the auditing results incarnated in the forms of audit report,audit opinion,audit decision,etc.are released to the public or a specific object by national audit institutions and organizations according to laws.The announcement system in national auditing has both positive and negative effects.The research shows that the announcement system in national auditing has already formed a general content framework and plays a positive role.However,the operational effect is not ideal,with institutional obstacles to carrying out the announcement system in national auditing and imperfect regulations on the release of national auditing results.Therefore,it is necessary to modify and improve the laws and regulations related to the audit result announcement system,optimize the external environment for the announcement of audit results,improve the existing auditing system to enhance the independence of national auditing and prevent the audit risk under the announcement system in national auditing.

At present with the rapid development of China's capital market,the demand for audit services is fast growing.However,the performance of China's audit market is still imperfect.Compared with international audit market,due to the differences in business and organizational form,China's accountant firms are comparatively small in scale,which results in their low market concentration.This is because most accountant firms are forced to merge under mandatory institutional arrangements with the push from government.Accordingly,China should take American auditing market structure evolution for reference: moderate encouragement should be given to concentration and transform toward partnership so that large-scale accountant firms can be created with the industrial core competitiveness through merging and various effective integrations can be realized in the consolidated process.

政府绩效审计目标的层次梳理 所谓审计目标是指在一定历史环境下,审计主体通过审计实践活动所期望达到的理想境地或最终结果.同任何管理科学一样,审计目标在相关内容体系中往往处于核心地位.

在创业板市场上市的公司大多从事高科技业务,具有较高的成长性,这导致了创业板相较于主板具有更高的市场风险,由此形成特别的审计风险并影响审计工作的内容和过程。本文从注册会计师角度,对创业板公司审计风险的形成及对审计工作的影响进行研究,以助于创业板公司审计工作的开展。