会计趣闻:狗年说狗

我做会计工作好几年了，注册会计师也考过了，自认为没有什么会计业务能难住我。还有一句话我常挂在嘴边“会计是为经营业务服务的，没有处理不了的会计事项”，但在一次审计中遇到的一个关于“狗”的问题，让我犯了难。

Regional Variation in the SME-Audit Firm Relationship

The purpose of the paper is to examine how the relationship between small and medium sized enterprises （SMEs） and their auditor varies between regions. Auditing literature, regional, and network studies are used to set up hypotheses on differences between rural regions and the metropolitan urban region. Survey data from 421 SMEs are analyzed and findings support that in rural regions, especially those with a strong entrepreneurial culture and tight inter-organizational links, the SME-auditor relationship is to a larger extent trust-based compared to the urban region. In the rural region, the auditor assumes the role as a business support agent providing valuable strategic advice. The SME-auditor relationship is weakest in the urban region where the auditor＇s role is limited.

Perfection solutions of supervisory audit in Chinese listed companies

Operational mechanism of supervisory audit in Chinese listed companies is not ideal, the supervisory effect of the listed company rely on features of supervisors＇ board and member of the supervisors＇ board. Based on the comparison of supervisory audit in Britain, Germany, France and Japan, and the empirical research on 100 listed companies in a share market, the paper analyses supervisory audit in Chinese listed companies, and proposes some perfection solutions to strengthen supervisory audit.

Game for Information Disclosure and the Auditing Institution

This paper takes Principal-agent Theory as the basic analysis flame to analyze the modern corporate principal and agent in a state of the two sides in asymmetric information on the basis of self-interest maximization, and the game strategy which revolves the information disclosure and hideaway to launch, and therefore can get the game way which causes the auditing institution. The equilibrium in game of the information disclosure causes the auditing institution, the expense and cost which the audit profession consumes is the company governs reduces the information not asymmetrical diligently center essential agency costs.

Measuring Audit Firms＇ Intellectual Capital as a Determinant of Audit Quality： A Suggested Model

The intellectual capital is a main source of competing advantage. Many studies developed measure（s） of intellectual capital of industrial and service firms. Few studies have tried to develop a reliable measure of intellectual capital in audit firms. This study extends the current models to provide more insight into the role of intellectual capital in audit firms. The aim of this study is to develop a quantitative model to measure audit firms＇ intellectual capital. The suggested model can be used to explore the relationship between the intellectual capital in audit firms and audit quality. The model combines the main components of intellectual capital （human capital, structural capital, and relational capital）. The suggested model provides a tool that may help to better manage the intellectual capital in audit firms. As this is a theoretical study, a number of hypotheses are presented for testing in the future.

A Comprehensive Audit of Corporate Social Responsibility

As enterprises expand globally, the social value of their operations is assessed on the full range of their contribution to society. Enterprises must be profitable to succeed, but they also should strategically align their operations so far as feasible and sustainable in order to address related social needs. This alignment includes not only the beneficial design and quality of goods and services an enterprise produces, but also enhancing the beneficial effects that its full range of business processes, systems, and practices have on society. A comprehensive enterprise corporate social responsibility （CSR） audit is based on two comprehensive social systems models---one of society as a whole and another of the corporate organization. By juxtaposing these two models--which are mirror images of each other--an enterprise can identify various points where its activities intersect with relevant social needs and can configure its operations so far as feasible to alleviate pressing social issues. Using a comparative cost-benefit analysis, the enterprise determines which systems, processes, and activities need to configure or adapt in order to better address the societal needs that are most critical for its success. They may require the enterprise to re-design products or services, develop new activities or desist in others, or reconfigure processes or systems. Thus, enterprises must decide which options are most feasible in light of the societal benefit they are likely to produce. As creatures of society, enterprises have much to gain by strengthening civil society and addressing its most pressing needs whenever possible within the limits of its commercial mission. What action to take depends upon the firm＇s cost-benefit analysis.

Analysis of the application of computer audit technique in enterprise internal audit

With the increasing popularity of computer assisted audit techniques, this paper discussed the major role of computer audit played in internal audit. From these two aspects： the enterprises＇ financial revenue and expenditure, and material purchase using computer audit to introdnce two kinds of audit methods which are Monetary unit sampling and SQL database query method. Finally, give problems and suggestions for it.