审计准则

违背审计准则的原因及结果

Causes and effects of non-adherence to audit criteria

随着新会计审计准则的实施，上市公司的会计质量也在持续提升，上市公司对审计师变更的情况也具有新的特点。

With the new accountant and audit criteria implementation , the accounting quality of listed companies has been improved . The situation of the auditor switched also has new features .

I随着WTO五年过渡期结束，我国与国际趋同的新会计准则和新审计准则开始实施。

With the WTO transition period of five years , the new accounting criterion and the new auditing criterion with international convergence are beginning to implement on my country .

INTOSAI审计准则与我国国家审计准则的比较研究

Comparative Research in INTOSAI Auditing Standards and Chinese

PCAOB审计准则第543条要求审计机构评估自身的参与程度是否足以让自己成为审计工作的主要负责人。

PCAOB auditing standard Au 543 requires an auditor to evaluate whether his own participation in the audit is sufficient to enable him to serve as the principal auditor .

IFAC除通过独立的准则制定理事会制定国际审计准则外，还制定职业道德、教育准则以及公营部门会计准则。

In addition to setting International Standards on Auditing , IFAC , through its independent standard-setting boards , also establishes ethical , education and public sector accounting standards .

IAASB需要确保所制定的国际审计准则能被不同司法体系、历史和文化的国家所采纳。

At IAASB , we need to ensure that we write ISAs that can be adopted in jurisdictions with such different legal systems , histories and cultures .

本文介绍和分析了国际审计准则第260号（ISA260）《与治理层的沟通》的最新发展，并分析评价了其改进和对我国的启示。

This paper mainly introduces the new developments of ISA260 ( Revised and Redrafted ), Communication with Those Charged with Governance , and analyses its improvement and revelation for China .

本文首先比较了INTOSAI审计准则与我国审计准则的主要差异，这些差异表现在：审计准则的定位、审计准则体系、审计准则的结构、内容等方面；

In this paper , we first compare the differences between INTOSAI auditing standards and Chinese government auditing standards . The differences are : orientation of auditing standards , the system of auditing standards , contents of auditing standards .

第三部分：障碍分析&审计准则国际协调的困难和消极因素。

Chapter 3 : Analyses of obstacles to auditing standards coordination .

其次，独立审计准则的作用；

The next , in independence audit standard 's function .

对此，本文提出相应的配套措施：补充完善审计准则；

I give out equivalent measures : Perfect auditing standards ;

审计准则国际协调的模式与思路

International Coordination Pattern and Train of Thought of Audit Standards

新审计准则对审计教学的影响及对策

Influence and Countermeasures of New Auditing Standards on Auditing Teaching

论独立审计准则的法律性质&现有审计规则不能作为审计失败的抗辩依据

Legal Nature of Independent Audit Convention : On Defense of Audit Failure

中国独立审计准则中若干理论问题

Several Theoretical Problems about the Independent Audit Standards in China

国际审计准则第260号的新发展及其借鉴

New Developments of International Standard on Auditing 260 and Its Revelation for China

促进会计、审计准则的国际化；

Accelerating the internationalization of accounting and auditing principles .

第一部分：审计准则的国际协调理解。

Chapter 1 : The understanding of the international coordination of auditing standards .

环境审计准则构成要素初探

Research on the Integrant Part of Environment Auditing Criterion

这还有助于各国准则制定者在当地采纳国际审计准则。

It may also help national standard setters to adopt the ISAs locally .

现行国家审计准则其实已蕴含若干审计假设思想。

Current government audit standards actually have included some ideas of audit postulates .

审计准则是审计工作的依据。

Auditing Standards are the basis for audit work .

审计准则是关系审计质量的重要因素。

Auditing standards are important element affecting auditing quality .

关于独立审计准则审计报告的思考

Consider : Auditor 's Report About Independent Auditing Standard

新会计审计准则对遏制会计信息失真的作用

The Impact of 2006 New Accounting & Audit Rule on Accounting Information Distortion

国际舞弊审计准则的最新变化及其启示

The Changing of the International Auditing Standard on Fraud

资本市场对新审计准则执行的市场反应

Market Reactions to the Practice of New Auditing Standards

新审计准则的实施与审计收费的实证研究

An Empirical Study of the Implementation of New Auditing Standards and Auditing Fees

第二，对审计准则的理解存在着很大的偏差；

Secondly , there is large deviation in the understanding of auditing criteria .