我国民间审计报告改进研究

Research on How to Improve the Independent Audit Report in Our Country

审计报告是审计业务关键的可交付成果。本文结合国际审计准则关于审计报告部分的变化内容,立足于我国民间审计与民间审计报告的困境,从民间审计报告内容、民间审计报告形式、民间审计报告责任三个维度出发,提出我国民间审计报告改进需要从信息数量和信息质量以及文字表述方式扩充报告内容,需要通过图表、数据等方式改进审计报告形式,需要明晰报告出具过程中的责任,从而更好的满足报告使用者的相关需求。

Audit report is the key deliverables of the auditing service. This paper proposes some feasible measures for the improvement of independent audit reports in China combining with the content changes of audit report in ISA. Based on the dilemma of independent au-dit and report, this paper analyzes from the points of the content, form, and responsibility of independent audit report in order to meet the demand of users better. This paper points out that independent audit reports in China need to improve information quantity and quality as well as the way to extend the content of the report. What more, reports need to improve the report form by? charts and data etc and clear the responsibility during the process of making report.