独立审计实务中审计技术运用不充分的研究

A Study on the Insufficient Application of Classical Auditing Techniques in the Independent Auditing Practices

独立审计实务中典型审计技术运用不充分的原因,有市场经济体制不完善、行政干预、过低的审计收费等职业环境方面的原因及执业人员业务水平低、职业道德缺乏、事务所规模偏小等审计执业界自身方面的原因。减少对事务所的行政干预、建立健全法律法规、发挥注册会计师协会的桥梁和纽带作用完善审计技术运用。

This paper analyzed two types of reasons which make typical audit techniques fail to function properly in the practice. One type is occupational circumstances such as defects of market economy, administrative intervention, lower payment for auditing; another type attributes to audit industry itself, including unqualified auditors, less professional morals and smallscale business, etc. In view of these problems, this paper suggests a plan to perfect the application of audit techniques——reduce administrative interferences, improve laws and regulations, and develop the CPA's association of bridging function. 