2012年第12期中英文目录

  

行业建设与发展

深入学习贯彻党的十八大精神专题

中国注册会计师行业党委召开扩大会议传达学习贯彻十八大精神

准确把握精神做到四个结合推动科学发展——中注协党委召开学习贯彻党的十八大精神党员干部大会

中国注册会计师行业团委召开学习贯彻党的十八大精神座谈会

全国注册会计师行业学习党的十八大精神专题培训班开班

内部控制审计制度是上市公司重要的制度创新——中注协副会长兼秘书长陈毓圭在2012上市公司内控建设评价与审计峰会上的讲话

中国注册会计师协会关于表彰参加2012年证券资格会计师事务所执业质量检查工作的优秀检查组和优秀检查人员的通报

中国注册会计师协会关于中国注册会计师行业管理信息系统二期上线运行的通知

贯彻落实行业“十二五”规划专题

天健会计师事务所品牌建设的实践与探索／傅钧彪

树意识强战略内外兼修创天职民族品牌／齐悦

 

财务共享服务中心建设咨询服务系列专题（十二）

财务共享服务未来发展趋势／李甘霖张庆龙

学术研究

影响审计质量的因素研究――基于会计师事务所视角的问卷调查／李晓慧吴亚楠

证券市场内幕交易的识别与防控――基于我国法律框架下的路径分析／胡伟刘科

社会责任、内部控制与企业绩效――来自民航运输业的证据／田利军

上市公司研发支出的信息披露与市场反应――基于重庆啤酒乙肝疫苗案例的分析／何燎原

基于COSO ERM框架的企业社会责任风险管理研究／孙伟李炜毅

我国创业板上市公司股利分配研究／尹飘扬

我国事业单位对外投资核算的制度缺陷与对策研究／景宏军

审计与鉴证服务

IAASB审计报告改革的背景、内容及启示／张琼

注册会计师审计舞弊行为分析／张刚范小雯

COSO内部控制新框架的变化及对注册会计师的影响／丁红燕

基于免疫系统论视角的能源审计职能初探／王爱华张承承宋晓玮

会计

碳排放权交易国际会计准则问题研究及借鉴／阮鹏熙

关于我国会计美学的若干思考与探究／吴运友

现金流量表编制中一些特殊事项的考虑／裴志军

公立医院执行新财务会计制度有关问题的探讨与对策／郑明端

信息技术

论IT审计与会计信息化／曹立明

会员之窗

浅谈如何准备企业并购重组谈判／叶金林

历史上的十二月

2012年全年总目录

行业信息

中注协工作

地方注协工作

国内财经

国际财经

简讯

 

Highlights in This Issue

 

Deputy President and Secretary General Chen Yugui puts forward that internal control audit is an important innovation of listed companies at the 2012 Summit on Assessment and Audit of Internal Control of Listed Companies

CICPA Secretary General Chen, in his speech, points out that internal control guards against operational risks, improves operation efficiency and is a significant element of international competiveness for Chinese enterprises. Accounting firms need to perform internal control audit well considering it as a significant strategic assignment. First is to consider each assignment with high importance and to perform each internal control audit with excellence, integrity, and quality. Second is to actively participate in trainings and learn relevant rules and policies. Third is to properly prepare and establish the procedures for quality control system of internal control audit. To accomplish these things, governance and management of enterprises should focus attention to the proper establishment of an internal control system, rely on the expertise of CPAs and maintain a healthy interaction with internal control audit.

 

Study on the factors impacting audit quality——A Survey from the perspective of accounting firms

Based on a literature review and interviews, this article adopts the Likert Scale to design a survey including 16 factors covering 5 aspects of accounting firms: internal governance, engagement feature, scale, appointment and rotation, as well as legal structure. The survey is for all CPAs in practice throughout the nation. It finds that past empirical researches seldom addressed the critical factors, including governance factor like adequate and proper discussion and review on the issues found, enhancing risk control, strengthen social responsibility, etc, as well as engagement feature factor like core skills and industry expertise. All these factors help to improve audit quality. Furthermore, the survey finds the business scale of firms shall match their own people and resources. The limited liability partnership can raise the audit quality, as can appointment terms and rotation frequencies.

 

 

Study on IT audit and informatization of accounting

IT audit refers to the audit on computer software and hardware and the entire information system. In the course of accounting informatization, in addition to an internal need, IT audit has become an important part of the overall accounting informatization. Specific conditions are needed to perform IT audit in order to ensure the safety and reliability of accounting information and to guarantee the efficient operation of accounting information system. IT audit currently has a wide range of obstacles, and needs a concerted effort by all entities to transfer theory into practice.