审计职业环境案例研究

Audit professional environment case research

职业环境是审计理论研究的基础,而案例研究则是诠释审计职业环境的最佳路径。审计职业综合环境治理措施包括:变革审计委托人和付费方式、强化审计责任(特别是会计责任)、充分利用保险功能, 以及充分发挥审计手段的协同效应。审计师应完善技术、坚守理念、提高话语权和做出实质性社会贡献, 以顺应审计职业环境的要求。

Professional environment is the basis of audit theory research while case research is the optimum method to explain audit professional environment. Comprehensive environmental administrating actions are to change audit entrusting and payment method, strengthen audit responsibility especially the accounting responsibility, fully utilize insurance functions and give a fully play with coordination effects of audit methodology. Auditors should perfect techniques, stick to convictions, raise its voice and deliver physical contributions to the society in order to be compliant with the demand of audit professional environment.