摘要
审计实施框架是审计内容、审计标准、审计方法和审计意见的有机组合。审计内容首先表现为审计主题及审计总目标,然后再将审计总目标分解到审计标的以确定具体审计目标;审计标准是审计主题及审计标的应遵守的既定标准,不同的审计主题及审计标的有不同的审计标准;审计方法即选择审计取证模式并设计审计方案以获取审计证据;审计意见包括合理保证审计意见和有限保证审计意见。财务信息、非财务信息、特定行为和特定制度这些审计主题都有其各自的审计实施框架,且在审计内容、审计标准、审计方法和审计意见这些要素上也各具特色。
Audit implementation framework is the organic combination of audit contents,audit standards,audit method and audit opinion,at first audit content appears as audit subject matter and audit general objective,and then,audit general objective will be decomposed to specific audit objective which corresponding with audit target. Auditing benchmarks are the established standards which the audit subject matter and audit target should comply with,different audit subject matter and audit target have different auditing standards. Audit methods include choosing audit evidencing model and design audit program to obtain audit evidence,audit evidencing model including proposition proof model and the fact finding model. Audit opinion including reasonable assurance audit opinion and the limited assurance audit opinion. Financial information,non-financial information,specific behavior,and specific institution all has its own specific implementation framework of audit,has its own characteristics on audit contents,audit standards,audit method and audit opinion.
作者
郑石桥
ZHENG Shiqiao(Nanjing Audit University,Nanjing 211815,China)
出处
《新疆财经大学学报》
2018年第3期44-55,共12页
Journal of Xinjiang University of Finance & Economics
基金
审计署重点课题"完善国家审计制度研究"(项目编号:17SJ03002)
关键词
审计主题
财务信息审计
非财务信息审计
行为审计
制度审计
audit subject matter
financial information audit
nonfinancial information audit
behavior audit
