期刊文献+

论注册会计师审计风险控制——审计范围的视角 被引量:2

下载PDF
导出
摘要 合理确定审计范围对于注册会计师控制审计风险至关重要。现代审计是基于内部控制评价的抽样审计,全面评价内部控制是风险导向审计的内在要求。本文从审计范围的视角提出了加强审计风险控制的政策建议。
作者 白华 林丽萍
出处 《财会月刊》 北大核心 2013年第10期84-85,共2页 Finance and Accounting Monthly
基金 中央高校基本科研业务费专项资金(暨南跨越计划)(项目编号:12JNKY004)的资助
  • 相关文献

二级参考文献19

  • 1周勤业,王啸.美国内部控制信息披露的发展及其借鉴[J].会计研究,2005(2):24-31. 被引量:185
  • 2杨志国.2010.内控审计指引让财报更靠谱.中国证券报,2010年8月12日.
  • 3AICPA. 1958. Scope of the Independent Auditor's Review of Internal Control.
  • 4AICPA. 1963. Auditing Standards and Procedures.
  • 5AICPA. 1973. Codification of Auditing Standards and Procedures.
  • 6AICPA. 1988. Consideration of the Internal Control Structure in a Financial Statement Audit.
  • 7AICPA. 1995. Consideration of Internal Control in a Financial Statement Audit: An Amendment to SAS No. 55.
  • 8AICPA. 2001. The Effect of Information Technology on the Auditor's Consideration of Internal Control in a Financial Statement Audit.
  • 9H. Ashbaugh - Skaife, D. Collins Winney, R. LaFond. 2009. The Effect of SOX Internal Control Deficiencies on Firm Riskand Cost of Equity. Journal of Accounting Research, 1 : 1-43.
  • 10COSO. 1992 and 1994. Internal Control-- Integrated Framework.

共引文献212

同被引文献15

  • 1陈信元,夏立军.审计任期与审计质量:来自中国证券市场的经验证据[J].会计研究,2006(1):44-53. 被引量:223
  • 2Penner A.M.and Paret,M.Gender Differences in Mathematics Achievement:Exploring the Early Grades and the Extremes.Social Science Research,2008.
  • 3Srinidhi Bin,Gul Ferdinand A,Tsui Judy.Female Directors and Earnings Quality.Contemporary Accounting Research,2011.
  • 4Sun Jerry,Liu Guoping,Lan George.Does Female Directorship on Independent Audit Committees Constrain Earnings Management.Journal of Business Ethics,2011.
  • 5Krishnan G.V,Parson L.M.Getting to the Bottom Line:An Exploration of Gender and Earnings Quality.Journal of Business Erhics,2008.
  • 6C.O.Mgbame,F.I.O.Izedonmi,A.Enofe.Gender Factor in Audit Quality:Evidence from Nigeria.Research Journal of Finance and Accounting,2012.
  • 7Breesch,Diane,Branson Joel.The Effects of Auditor Gender on Audit Quality.The IUP Journal of Accounting Research and Audit Practices,2009.
  • 8Ittonen,Kim,V?h?maa,Emilia,Vahamaa Sami.Female Auditors and Accruals Quality.Accounting Horizons.2013.
  • 9Niskanen,Jyrki.,Karjalainen,Jukka.,Niskanen,Mervi,Karjalainen,Jussi.Auditor Gender and Corporate Earnings Management Behavior in Private Finnish Firms.Managerial Auditing Journal,2011.
  • 10Ye,K.,et al.How Individual Auditor Characteristics Impact the Likelihood of Audit Failure:Evidence from China.Advancesin Accounting,Incorporating Advances in International Accounting,2014.

引证文献2

二级引证文献3

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部