加强审计人员职业道德规范研究

论文编号:CW202  论文字数:9625,页数:15

加强审计人员职业道德规范研究
摘要

 审计职业道德是审计人员的职业品德、职业纪律、职业胜任能力和职业责任的综合体。加强审计职业道德是审计工作自身的内在要求，审计人员除了对被审计单位的经济活动和相关资料依法审计外，还要具备与其职能相应的良好审计职业道德；加强审计职业道德也是市场经济的客观要求，在实际经济生活中，我们经常了解到这样一些现象：出具虚假审计报告、泄露客户商业秘密、一套账本“审”出三种结论等。出现这些现象的真正原因就是审计职业道德的缺失。本文主要通过对审计人员职业道德缺失的现状及其原因，研究分析如何加强审计人员职业道德建设，从而促进国民经济的健康快速发展。
 
 关键词：审计职业道德；审计风险；职业道德准则
 论文类型：应用研究型

Strengthen professional ethics of auditors
Abstract

 Audit, the audit staff of professional ethics professional integrity, professional discipline, professional competence and professional responsibility of the complex. Strengthen the audit work of its own professional ethics is an inherent requirement of the audit, the auditors in addition to the economic activities of the audited units according to the audit and related information, but also with its audit of the functions of the corresponding good professional ethics; to strengthen the audit of professional ethics is the objective of market economy requirements, in real economic life, we often understand this phenomena: issuing false audit reports, disclosure of client trade secrets, a set of books "trial" three kinds of conclusions. The real cause of these phenomena occurs is the lack of professional ethics audit. In this paper, through the audit due to lack of staff ethics case of audit risk, study and analyze how to strengthen the audit staff of professional ethics, the ethical audit of the combination of independence and to improve our current accounting standards and independent auditing standards, promote healthy and rapid development of national economy.
 
Key words: Ethics audit ;Audit risk ;Code of Ethics
Type of thesis: Applied Research

目录
 1 绪论 1
 1.1 审计职业道德研究的背景 1
 1.2 加强审计职业道德国内外研究现状 1
 1.2.1 国内现状 1
 1.2.2 国外现状 2
 2 我国审计人员职业道德缺失的现状及原因分析 3
 2.1 审计人员职业道德缺失现状 3
 2.1.1  审计人员执业态度不端正 3
 2.1.2  审计人员执业纪律松弛 3
 2.1.3  审计人员执业心术不正 3
 2.2 审计人员职业道德缺失原因 3
 2.2.1  社会环境对审计职业道德的影响 3
 2.2.2  审计职业道德教育的滞后性 4
 2.2.3  审计职业道德法律法规建设的滞后性 4
 3 如何加强审计人员的职业道德 6
 3.1 内部措施 6
 3.3.1 提高审计人员自身修养 6
 3.2.2 提高审计队伍素质 6
 3.2.3 加强政治理论和业务知识的学习 6
 3.2 外部措施 7
 3.2.1 建立健全审计制度 7
 3.2.2 内部约束和外部监督机制同步完善 7
 3.2.3 建立并推行审计激励约束机制 7
 4 加强审计职业道德规范的意义 9
 4.1 对审计工作质量的意义 9
 4.2 对审计行业发展的意义 9
 4.3 对完善审计法规的意义 9
 5 结束语 10
 参考文献 11
 致  谢 12