05| 关于表彰2013—2014年度全国注册会计师行业青年文明号集体的决定

06| 中注协对会计师事务所新业务拓展“一特三高”项目进行奖励

06| 地方领导关心行业和协会建设

08| 2015年培训计划编制与实施要求解读

11| 中注协关于开展2015年会计师事务所执业质量检查工作的通知

14 | 中注协关于开展2015年证券资格会计师事务所执业质量检查工作的通知

16| 中注协启动2015 年事务所执业质量检查工作

17| 中注协提示相关事务所进一步抵制不正当低价竞争

18| 中注协举办2015年全国注协监管干部培训班

19| 关于提高中小会计师事务所党建工作有效性的研究|上海市注册会计师行业党委

25| 改革政策对注册会计师行业发展的机遇和挑战分析|李楚雄

32| 产权性质、内部控制与融资约束|董育军 丁白杨

39| 基于模糊层次（F-AHP）分析法的跨国并购整合风险综合评价|叶政

45| 基于全价值链的成本领先战略研究——格兰仕竞争之道|宋献中 彭美龄 李四海

50| 年报审计延迟的影响因素研究：以内控质量分组为视角|李瑛玫 楚有为 杨忠海

57| 上市企业并购重组与股价波动因素分析——以Ａ股市场企业重大并购重组事件为例|张春红

62| 市场竞争、资本配置与上市公司过度投资研究|殷治平

67| 我国注册会计师队伍发展现状分析|韩维芳

73| 备战新审计报告|芮怀涟 王诗仪

83| 开拓政府绩效审计的广度和深度|梁 鑫

87| 国际审计与鉴证准则理事会发布关键审计事项示例

89| IPO 审计中的舞弊风险及审计应对探讨|杨国杰

93| 架构会计师事务所合伙人行为规范初探|黄江晴 黄家明

97| 资产处置损益会计处理的一致性研究|崔海红

104| 基于灰色关联的云会计服务提供商实证选择|张玮 戴军

107| 司法会计技术介入职务犯罪侦办一体化模式研究|秦 浩 张世红 李 巍

110| 基本建设预决算几个涉税问题探讨|胡小晶

27| 中注协工作

28| 地方注协工作

封三| 简讯

123| 国内财经

125| 国际财经

Highlights in This Issue

Prepare for the new audit reports

In the past few years, global auditing standards setters and regulators have both put their focus on the area of audit report and rolled out important measures one after another. The common purpose of these measures is to provide more useful information to report users regarding the audited entities and the audit itself, in addition to the information that have been disclosed in financial statements and auditing reports by the audited entities and auditors. Some of the measures taken are considered as milestones for the global auditing profession. The implementation of new audit report standards signifies that great changes are on the way in auditing practice. Since 2006, China’s auditing standards have converged with international ones, and the CICPA is currently revising the audit report standards.

Discussion on fraud risk of IPO auditing and countermeasures

With the prosperity of capital market in recent years and the approaching of registration system, there is a rapid increase in the IPO business taken by large and medium accounting firms. Meanwhile fraud cases of IPO have been exposed one after another, such as Wanfu Biotechnology, New Land Biotechnology, Green Land Biotechnology, Tianneng Technology, etc., with the accounting firms and CPAs that performed audits punished severely. Fraud risk has become a major risk facing CPAs in IPO auditing. However, as the schems of fraud are getting more and more innovative, complex and concealing, together with the limited resources like time and manpower, it has become a common challenge for large and medium accounting firms as well as CPAs to effectively tackle fraud risk.

Research on the construction of cloud platforms in accounting firms

By analyzing the bottleneck of the informatization of accounting firms in China, this article starts with the research question of integration and innovation of cloud computing and informatization of accounting firms, and points out the advantages and necessity of cloud platforms construction in accounting firms. It preliminarily designs the main structure, service scope and participating parties of cloud platforms, based on the fundamental concept and technology of cloud computing as well as the business characteristics and management needs of accounting firms. The author also attempts to discuss the key issues that impact the realization of cloud platforms.