So , if we can distinguish the bad factors before provide auditing service , then elude them in accepting the engagement and performing auditing procedures , it will be an important breakthrough in the research of audit theory and audit practice 因此,我们如果能在事前就分辨出审计环境中的不利因素,并在承接业务和进行审计时加以规避,将是审计理论与审计实务研究的一次重大突破。
Because of this , current demand - oriented risk - based auditing model is , as to the auditing practice , difficult to be believed , which baffles its thorough implementation in the auditing work . the thesis br : . . gs forth the supply - oriented risk - based auditing model which should meet the auditor ' s needs of self - interest 由于这一致命缺陷的存在，国内现行的需求导向型的风险基础审计模式，对于审计实务的实用价值(有助于审计主体“自利” )难以令人信服，从而阻碍了其在审计实务中的全面贯彻实施。
Through the analysis and the description of the concrete cases , we proof the content mentioned above , at the same time , we guide the questions of the next part . according to the case analysis and realistic situation of cadre term audit of our country , the third part puts forward the under resolved questions which is about the term economic duty division difficulty , estimated difficulty and the auditing result does n ' t get the effective used and the audit risk consciousness and precaution measure must be promoted . the last part put forward the resolving measures which can divide the term economic duty correctly and establish the scientific and reasonable evaluation guideline system , " off duty after auditing " system , audit and using system and how to avoid the auditing risk 通过对具体案例的描述及分析在对前一部分概述中所提及的研究内容进行佐证的同时对下一部分将要研究的问题加以导引；第三部分根据案例分析和我国领导任期审计的现状，归纳提出在审计实务中函待解决的关于任期经济责任界定难、评价难、审计结果未得到有效利用以及审计风险意识和防范手段尚待提高等主要问题；最后部分针对这些问题提出了准确界定任期经济责任、建立科学合理的评价指标继而规范严密评价行为、建立健全“先审后离”制度、审用结合制度以及如何规避化解审计风险等针对性的解决对策。
Party b will issue capital verification report in accordance with the independent audit practical affairs proclamation no . 1 - - capital verification and on the basis of its review of the related contract ， articles of association ， the documents on the changes of owner ' s equity and the certificate of pertinent assets and liabilities 乙方将根据《独立审计实务公告第1号? ?验资》的要求和我国审验单位的有关合同、协议、章程、决议等，并审阅投入资本、所有者权益项目变动以及相关资产、负债的证明材料等，在此基础上对投资者投入的资本发表审验意见。
Further , the primary steps to prevent frauds regarding internal control are rendered here . and finally the author makes the relevant discussions about the procedures and methods of fraud auditing in the hope of stimulating the study of enhancing the responsibility of fraud auditing and strengthening the construction of professional ethics and the formulation of auditing principles and methods by outlining the frame of fraud auditing 进而从内部控制入手讨论多角度全方位防范舞弊的主要措施，最后是对舞弊审计的程序和方法作一探讨，以期勾勒舞弊审计这一审计专题的大致轮廓，抛砖引玉，唤起我国理论界应加强对舞弊审计准则制定、舞弊审计技术方法及职业道德的研究，审计实务界、法律界应强化注册会计师舞弊审计责任。
The third , the fourth & the fifth are the key parts , including the systematic design of environmental auditing standards ; brief explanation of every provision in the standards and realization of the relationship concerned . the last part prospects the future development of this field 指出要构建一个切实可行的环境审计准则体系，应以研究环境审计准则的基本要素为基础，因为它是环境审计实务的核心理论和环境审计理论的重要组成部分，是环境审计准则、环境审计理论和环境审计实务三者的结合点。
Adopting rational agent characteristic could add the auditor into corporate contract to educing optimum solution ; opening out the auditor incentive factors in auditing demand theory and the monitor mechanism of auditing . a multi - agent corporate model including the firm owner , the manager and the auditor of the corporate is analyzed in the paper , the conclusions are : educing the optimum solution of model which could prevent the manager and the auditor becoming collusive or skulked ; clarifying the relationship between monitoring of the firm owner and working of the auditor , and illustrating the behavior combination of optimum solution ; further analyzing the relationship among monitoring degree , punishment of auditor and the auditor risk . adapting the model from a single term to serial terms , and adding the non - monetary utility of auditor - - - reputation into the model ; describing behavior of the firm owner in reality and clarifying the necessity of monitoring by the owner and the environment improvements it needs 论文采用所有者经理人审计师多代理人模型为基础进行分析，主要成果是：得出能够防止共谋和不努力工作的模型最优解集合；通过因素分析阐明审计师工作努力程度与所有者监控力度之间的直接关系，以及审计合约最优解的行为策略组合及其制定顺序；引申分析所有者监控力度与审计风险、审计师惩罚力度之间的关系；成功的将模型从单一期间扩展到多期间情况，并且将审计师声誉等非现金收入形式的效用影响加入到模型当中；通过分析审计实务中的所有者行为特征说明所有者对审计师工作实施监控的必要性，以及实现该监控所需的条件。
In the conception of the near future , the thesis expounds the development principle and target of environmental auditing . then arranges the specific work in the near future , it has three parts : firm the foundation work of environmental auditing , determine the emphasis work , draw up a series standard of practice work . last , the thesis draws the conception of national environmental auditing of the mid - term and long - term 其工作原则是立足现实，利用优势，打好基础，稳步推进；工作目标是积累环境财务、合规审计的经验，熟练掌握环境审计的方法和程序，促进国家环保工作的积极开展，为环境绩效审计等更深层次的工作打好基础，环境审计工作力争取得阶段性成果，处于亚洲国家环境审计发展的前列；具体工作是夯实基础性工作、确定环境审计工作重点、规范环境审计实务工作。
In order to adapt the audit environment change , enhance the ability of the auditor to assess the risk and discover the fraud , in october , 2003 , the international audit assurance standard board ( iaasb ) has carried on a series of significant revision to the present audit risk criterion . the great change and core conten of this revision has determined the new audit risk model , namely audit risk equals significant misstatement risk multiplying inspection risk . chinese institution of certified public accountant has rivised and issued new audit risk standard according to the the new international audit risk standard on february 15 , 2006 , at the same time begins to applying the new audit risk model , which helps to improve the auditor ’ ability to discover the significant misstatement of financial statement . therefore , the most urgent question needed to solve is to how to correctly understand and apply the model in the audit practice 为了适应审计环境的变化,从根本上提高审计人员评估风险和发现舞弊的能力, 2003年10月,国际审计与鉴证准则委员会( iaasb )对现行审计风险准则进行了一系列的重大修订,本次修订的最大变化和核心内容就是确定了新的审计风险模型,即审计风险=重大错报风险检查风险。中国注册会计师协会根据国际审计和鉴证准则委员会发布的新的国际审计风险准则于2006年2月15日修订和发布了我国新的审计风险准则,同时启用新的审计风险模型,以提高注册会计师发现财务报表重大错报的能力。因此,在审计实务中如何正确理解和应用该模型成为当前我们迫切需要解决的问题。
At last , focusing on the current conditions and existing problems of china ' s auditing business , and also combined with the beneficial example of usa audit reform , the writer provides eight specific suggestions : in keeping audit independence , the writer opinions are that we should focus on the following aspects ( 1 ) change the method of audit fees ( 2 ) expand the operational scale of auditing fi rm ( 3 ) establish publicizing avenue ( 4 ) increase the cost of default 最后，针对我国审计的现状和存在问题，结合美国审计改革的有益借鉴，笔者提出了8点具体建议。在保证审计独立性方面，笔者认为，应从( 1 )改革审计收费方式， ( 2 )扩大事务所规模， ( 3 )建立宣传途径， ( 4 )提高违约成本四个方面入手；在提高审计质量方面，笔者认为，应从( 1 )转变审计模式， ( 2 )改进审计实务操作， ( 3 )改善人力资源配置机制， ( 4 )加强中注协质量监管四个方面入手。
