审计主体

文章拟从我国实际出发，对注册会计师充任内部审计主体这一形式进行探讨。

Based on out countrys reality , this paper discussed the pattern of certified public accountant working as internal audit subject .

首先，从审计主体与审计客体两个角度对国内外相关文献进行了回顾，对前人的研究做了自己的分析与总结。

Firstly , this dissertation made analysis and summary based on the former study through reviewing of the literature from the perspectives of audit subject and audit object .

然后本文运用SWOT战略分析法进行总体对比，分别罗列审计主体三者在优势、劣势、机会和威胁的表现，总结出各自禀赋与审计效果的差异。

In this paper , SWOT analysis is adopted for overall comparison , which is mainly used to expound the advantages , disadvantages , opportunities and threats of those three environmental auditing subjects , so as to summarize their respective favorable potential and the differences in auditing effect .

单一性主要是指审计主体单一。

Unity mainly refers to the audit bodies .

审计主体的职业谨慎程度；

The professional prudence degree of the auditor ;

审计主体的角色研究

Analysis of the Role of Audit Body

关于环境审计主体的再认识

On the Main Body of Environmental Auditing

第二部分从审计主体、审计客体、审计环境三个方面深入剖析了导致我国审计质量低下的主要原因。

Part 2 . This part introduces the three main reasons for the low audit quality .

主要从社会环境方面、审计主体和审计客体等三个方面来探讨我国审计失败的成因。

Within these reasons , three factors including social environment , auditing subject and auditing object are involved .

可见，审计主体是审计机关及审计人员：审计客体是政府部门公共管理活动；

That is to say , auditing agencies and auditors are subjects ; government administration activities are audit object ;

它指的是审计主体遭受损失的可能性。民间审计风险的种类包括审计项目（技术）风险和审计特有（非技术）风险。

Generally speaking , civil auditing risks consist of program risks ( technical ) and specific risks ( non-technical ) .

审计主体、审计客体、审计过程和审计环境的状况制约着独立审计质量水平。

The conditions of auditor , client , auditing process and audit environment have a great influence on the audit quality .

一方面，注册会计师环境理论处于探讨阶段；另一方面，注册会计师在未来的环境审计主体体系中必将发挥重要的作用。

In another aspect , the certified public accountant should play very important role as one of the main bodies in future environmental audit system .

它有利于规范审计主体的审计行为，提高审计主体的风险意识，降低审计风险，提高审计质量。

It benefits to normalize audit behavior of audit subject , improve audit risk recognition of audit subject , decrease audit risk , improve audit quality .

对审计主体会计师事务所来说，风险一旦变成损失，往往是致命的。会计师事务所作为审计风险管理的第一线，其风险管理的有效性决定了整个行业的生存和发展。

Thus , CPA firms must take risk management , the effectiveness of which will surely determine the survival and further development of the auditing profession .

笔者在此基础上从注册会计师审计主体的视角来构建一个环境审计目标理论框架，为下面的理论研究、问卷调查打下坚实的理论基础。

On the basis of certified public accountants from auditing practice , the author builds a theoretical framework for environmental auditing goal for the following theoretical research .

审计主体应加强对审计风险的管理与控制，降低审计风险，提高审计质量，使审计充分发挥其经济警察的作用。

Auditing entity should strengthen management and control of auditing risk , lower auditing risk and advance auditing quality . Thus auditing should become the better " economy policeman " .

论文分别以会计师事务所规模和公司治理结构作为衡量审计主体与审计客体的替代变量，研究审计主体、审计客体如何影响审计质量。

Paper uses the size of accounting firms and corporate governance structure as alternative variables of auditing subject and auditing object to study how the audit subject and object can affect auditing quality .

对其形成原因做了详细的探讨，其形成原因有审计主体自身的原因、审计客体方面的原因、审计客体内外部环境方面的原因等；

The reasons that the audit risk emerged are analyzed concerning CPAs and the public accounting firms , the subjects audited , the internal and external environments of the subjects , and so on .

我国审计主体风险的成因主要包括：缺乏能胜任电子商务审计的人才、缺乏应有的审计接口、审计软件的实用性不强，通用性较弱、会计师事务所审计收费偏低。

The causes of audit subject risk in China include lack of talents qualified for E-Bussiness audit , lack of audit interface , weak practicality of audit software and low of audit fee for accountant firm .

分析了导致审计主体产生风险偏好差异的因素，通过实证调研，得出由于会计师事务所存在着无风险套利机会，导致二者在评估风险时产生差异。

This paper analyzes the factors resulting in the differences of the risk preferences of auditing subjects , and concludes that their differences in risk evaluation are due to CAPF 'S free-risk arbitrage opportunities through empirical investigation .

功能接口应根据审计主体与被审计单位的关系不同，分别设计为对外审计接口和对内审计接口，数据接口则选择《中国财务软件数据接口标准》较为合适。

The former should be setted into outer interface and inner interface according to the relationship between the audit subject and audit object ; while the latter is preferably based on China 's accounting software data interface standard .

从上市公司外部角度来看，下列几个因素导致其会计信息披露失真：其一是审计主体即注册会计师因素。

Considering from the external factors the following factors cause accounting information 's publishing losing true of the listed companies : The first factor is the main body of audit which is namely the chartered public accountant ( CPA ) .

最后，从对被审单位的风险的评估、审计主体的审计方法技术的发展以及审计职业界的审计控制等几方面，提出了控制信息技术环境下的审计风险的措施。

Finally , from the assessment of company audit risk , the methodology and technology development of the auditor and the control aspects of the audit professional , the paper put forward the measures which can reduce the risk of audit on IT environment .

审计的主体是专门机构或专职人员。

Special organizations or full-time professionals can conduct audits .

审计判断主体的改进措施：注册会计师要积累审计经验；提高职业道德素养和职业技能。

The main improvements of auditors : accumulate the experience practicing and improve the professional ethics .

审计按照主体分类，可分为国家审计、内部审计和民间审计。

Audit may be classified into the following in accordance with standard of main body : state audit , internal audit and external audit .

独立审计供给主体独立性的不断提高决定着独立审计的生存和发展，而独立性的高低是制约独立审计产品质量优劣的关键因素。

Independence determines the survival and development of independent audit , and independence is one of decisive factors to restrict the value of independent audit .

本文试图从创业板上市企业审计的主体、客体及其环境三个方面来研究控制风险的对策。

This article attempts to audit listed companies from the GEM subject , object and its environment to study three aspects of risk control measures .

可以说，如今独立审计行为主体所处的经济环境、所面临的利益冲突较之以前不可同日而语。

That is to say , nowadays the auditing environments and interest conflict of individuals of the have hardly been the same as those before .