摘要
本文将从股东期望、经营者风险管理角度,来讨论分析审计价值及其实现路径。本文认为,股东希望通过积极主义直接干预公司运营、降低其收益风险的策略,在资本市场看来并不完全可行,作为一种可选策略,强化外部审计师的风险提示服务,既可满足股东风险控制期望,又能真正体现外部审计的社会价值;另一方面,经营者应基于信托理念,全面承担风险管理责任。为此需要重新审视内审部门的组织价值,通过规范内部审计的职责(流程导向的内部控制检查与财务审计、内部风险评估和关键风险因素揭示、风险管理报告),为经营者和股东提供价值增值服务。
This paper analyzes the value of audit and its achieving approaches from dimensions of shareholders' expectations and enterprise risk management(ERM).Shareholders wish to interfere the business operations in a direct way with the aim to control and digest investment risks.This strategy may not be economically infeasible judging from the market rule. As an alternative,as the paper demonstrates,enhancing CPA's risk-opinion providing service could partially meet shareholders' risk-controlling expectation,and inherently realizing social value of external audit.On the other side,based on the concept of entrusts between shareholders and management team,the management team should take risk-controlling accountabilities through ERM mechanisms under organizational hierarchy.Therefore it is necessary to review the organizational value of internal audit functions,and add value for management and shareholders through standardizing the internal auditing functions(workflow-oriented internal controls and financial accounting,internal risk assessment,KFRs and risk management reports).
出处
《会计研究》
CSSCI
北大核心
2009年第5期87-92,共6页
Accounting Research
