加強(qiáng)審計人員職業(yè)道德規(guī)范研究

論文編號:CW202  論文字?jǐn)?shù):9625,頁數(shù):15

加強(qiáng)審計人員職業(yè)道德規(guī)范研究
摘要

 審計職業(yè)道德是審計人員的職業(yè)品德、職業(yè)紀(jì)律、職業(yè)勝任能力和職業(yè)責(zé)任的綜合體。加強(qiáng)審計職業(yè)道德是審計工作自身的內(nèi)在要求，審計人員除了對被審計單位的經(jīng)濟(jì)活動和相關(guān)資料依法審計外，還要具備與其職能相應(yīng)的良好審計職業(yè)道德；加強(qiáng)審計職業(yè)道德也是市場經(jīng)濟(jì)的客觀要求，在實際經(jīng)濟(jì)生活中，我們經(jīng)常了解到這樣一些現(xiàn)象：出具虛假審計報告、泄露客戶商業(yè)秘密、一套賬本“審”出三種結(jié)論等。出現(xiàn)這些現(xiàn)象的真正原因就是審計職業(yè)道德的缺失。本文主要通過對審計人員職業(yè)道德缺失的現(xiàn)狀及其原因，研究分析如何加強(qiáng)審計人員職業(yè)道德建設(shè)，從而促進(jìn)國民經(jīng)濟(jì)的健康快速發(fā)展。
 
 關(guān)鍵詞：審計職業(yè)道德；審計風(fēng)險；職業(yè)道德準(zhǔn)則
 論文類型：應(yīng)用研究型

Strengthen professional ethics of auditors
Abstract

 Audit, the audit staff of professional ethics professional integrity, professional discipline, professional competence and professional responsibility of the complex. Strengthen the audit work of its own professional ethics is an inherent requirement of the audit, the auditors in addition to the economic activities of the audited units according to the audit and related information, but also with its audit of the functions of the corresponding good professional ethics; to strengthen the audit of professional ethics is the objective of market economy requirements, in real economic life, we often understand this phenomena: issuing false audit reports, disclosure of client trade secrets, a set of books "trial" three kinds of conclusions. The real cause of these phenomena occurs is the lack of professional ethics audit. In this paper, through the audit due to lack of staff ethics case of audit risk, study and analyze how to strengthen the audit staff of professional ethics, the ethical audit of the combination of independence and to improve our current accounting standards and independent auditing standards, promote healthy and rapid development of national economy.
 
Key words: Ethics audit ;Audit risk ;Code of Ethics
Type of thesis: Applied Research

目錄
 1 緒論 1
 1.1 審計職業(yè)道德研究的背景 1
 1.2 加強(qiáng)審計職業(yè)道德國內(nèi)外研究現(xiàn)狀 1
 1.2.1 國內(nèi)現(xiàn)狀 1
 1.2.2 國外現(xiàn)狀 2
 2 我國審計人員職業(yè)道德缺失的現(xiàn)狀及原因分析 3
 2.1 審計人員職業(yè)道德缺失現(xiàn)狀 3
 2.1.1  審計人員執(zhí)業(yè)態(tài)度不端正 3
 2.1.2  審計人員執(zhí)業(yè)紀(jì)律松弛 3
 2.1.3  審計人員執(zhí)業(yè)心術(shù)不正 3
 2.2 審計人員職業(yè)道德缺失原因 3
 2.2.1  社會環(huán)境對審計職業(yè)道德的影響 3
 2.2.2  審計職業(yè)道德教育的滯后性 4
 2.2.3  審計職業(yè)道德法律法規(guī)建設(shè)的滯后性 4
 3 如何加強(qiáng)審計人員的職業(yè)道德 6
 3.1 內(nèi)部措施 6
 3.3.1 提高審計人員自身修養(yǎng) 6
 3.2.2 提高審計隊伍素質(zhì) 6
 3.2.3 加強(qiáng)政治理論和業(yè)務(wù)知識的學(xué)習(xí) 6
 3.2 外部措施 7
 3.2.1 建立健全審計制度 7
 3.2.2 內(nèi)部約束和外部監(jiān)督機(jī)制同步完善 7
 3.2.3 建立并推行審計激勵約束機(jī)制 7
 4 加強(qiáng)審計職業(yè)道德規(guī)范的意義 9
 4.1 對審計工作質(zhì)量的意義 9
 4.2 對審計行業(yè)發(fā)展的意義 9
 4.3 對完善審計法規(guī)的意義 9
 5 結(jié)束語 10
 參考文獻(xiàn) 11
 致  謝 12