中国注册会计师协会

行业建设与发展

在中国注册会计师行业党委会上的讲话/余蔚平

注册会计师行业“国际化建设年”主题活动实施方案

中国注册会计师行业党委召开会议研究部署行业党建2015年工作

中国注册会计师协会关于公布第二批资深会员名单的通知

中注协会计师事务所执业质量检查通告（第十号）

中注协约谈部分证券资格事务所负责人提示上市公司年报审计风险

中国注册会计师协会关于印发《企业内部控制审计问题解答》的通知

中注协发布企业内部控制审计问题解答

中注协发布《商业银行审计指引》

国际审计与鉴证准则理事会完成审计报告改革

探索人才队伍建设新途径适应行业科学发展新常态——湖北省“人才队伍建设年”活动新突破

企业司库人员的胜任能力框架研究----企业司库系列文章之二/张庆龙于梅

准则解读

好雨知时节当春乃发生——写在《企业内部控制审计问题解答》发布之际/徐振

契合实务需求提升内控审计质量/倪侃侃

提升职业判断能力提高内部控制审计质量/董迎新

夯实财务信息加强高校报表审计——中注协《高等学校财务报表审计指引》解读/李季

把握审计实质提高指引效用/沈颖玲

注册会计师服务高校治理的新举措/楼胜亚

高校财务报表审计的关注点/郑耀祥

在教育改革中发挥注册会计师的专业作用/史璐明

学术研究

税收政策、股权结构与董事会特征对会计稳健性的影响——基于问卷调查的实证研究/张添翼

公司治理层面的内部控制作用机制研究/李文昌王晨

企业会计准则与企业所得税法的差异分析及协调/胡绍雨

构建企业发挥管理会计作用内生动力若干问题探讨/朱建林

会计信息可比性与债务融资——基于中国上市公司的实证分析/李刚陈利军刘国栋

企业社会责任报告不同鉴证主体选择动因分析/何丽梅兰玲瑜

审计人素质、内部控制质量与企业盈余能力的关系研究/卢传锋

审计与鉴证服务

香港会计师职业责任保险实践对内地的启示/刘光忠王宏邱颖

报告期内增减子公司审计中的重点、难点问题分析/马骏

现代风险导向审计模式运用及其研究/杨明增任庆玲

注册会计师管理会计技能构建与培养：国际比较的视角/李宗彦

研发支出资本化审计浅析/贾士林

会计

关于通过多次交易分步实现同一控制下企业合并会计处理的探讨/潘峰谢树志

新准则下企业政策性搬迁的企业所得税处理和会计核算/许文锦

英文目录

Assistant Minister Yu Weiping raises requirements to the “Year of Internationalization” Campaign

Mr. Yu Weiping, Assistant Finance Minister requires the “Year of Internationalization” Campaign to be launched conscientiously. The Campaign should be combined with summarizing the practice of the internationalization of the profession so as to promote a solid in-depth carrying out of the Campaign, further strengthen the achievements of international convergence of standards, improve the modernization of professional education of CPAs and the building of professional service market, enhance the capacity of big firms for internationalization and participating in governance of international accounting firms, raise the voice of the profession in international accounting affairs, and enable the professional service and management level to further keep up with international level.

Study on relationship among auditor’s quality, internal control quality and corporate capacity of surplus

At the present situation of weak capacity and quality of surplus of domestic listed companies, the article discusses the influence mechanism of internal control, auditor’s quality and corporate capacity of surplus. Based on empirical analysis of A-share listed companies in Shanghai and Shenzhen stock markets in 2010-2013, it is found that auditor’s quality has direct positive influence to corporate capacity of surplus and internal control quality; high quality internal control can bring high surplus for corporate; meanwhile, auditor’s quality indirectly affect corporate capacity of surplus through its influence to internal control. It provides experience and advice to the strengthening of earning power, financing, and financial decisions of listed companies.

The use of modern risk-based audit mode and its study

The use of modern risk-based audit mode is considered as a technical revolution and receives wide attention. The article reviews the achievements of related empirical studies of the use of modern risk-based audit at home and abroad, which shows that the assessment of client business risk plays a positive role for assessing the risk of material misstatement; the strategic analysis method is helpful in the assessment of business risk and material misstatement risk; audit risk model plays limited role in practice, but is more like a conceptual model guiding audit plan; the implementation of modern risk-based audit enhances auditor’s confidence to the result of audit, meanwhile, increases the input of the accounting firms.