审计准则国际协调的模式与思路

International Coordination Pattern and Train of Thought of Audit Standards

当前审计准则国际协调模式选择中,应把区域性协调作为重点模式,结合不同区域的不同特点加以推广,以期尽快实现不同区域的审计准则协调。在国际协调时,应寻求世界性的更具权威性的国际组织,来支持国际审计与可信性保证准则理事会的工作,以提高其地位,为全球性的审计准则协调打下基础。在目标界定上,既要有长远规划又要有短期目标,区域化与国际化并存,民间组织与政府机构相结合。审计准则国际协调不是孤立的,必须与相关要素配套协调。

At present regional coordination should regarded as the major pattern, and combine with different characteristics of different regions and be popularized, to realize the audit standards coordination of different regions in the international coordination pattern selection of audit standards, when making inter-coordination, we should seek the inter-organization which is more authoritative to support the work of inter-audit and believability guarantee standards council to raise its position and do spade work for the inter-audit standards coordination. We should have a long-term plan and a short-range objective in definiting the goal,compartmentalization and internationalization should exist side by side, the local organization should combine with the government institution, inter-coordination of audit standards isn't isolated,it must form a complete set and coordinate with concerning elements.