【摘要】： 審計(jì)實(shí)踐往往大大超前于審計(jì)理論。1997年，美國注冊會(huì)計(jì)師協(xié)會(huì)和加拿大注冊會(huì)計(jì)師協(xié)會(huì)聯(lián)合推出的“網(wǎng)站認(rèn)證”已經(jīng)有四年多了，但是相關(guān)的理論研究卻沒有發(fā)展起來，很不利于該項(xiàng)審計(jì)鑒證服務(wù)的完善和推廣。本文通過對“網(wǎng)站認(rèn)證”審計(jì)鑒證服務(wù)的分析，結(jié)合中國的網(wǎng)絡(luò)經(jīng)濟(jì)和注冊會(huì)計(jì)師職業(yè)的發(fā)展現(xiàn)狀，對“網(wǎng)站認(rèn)證”理論進(jìn)行了一些討論。作者認(rèn)為，“網(wǎng)站認(rèn)證”實(shí)質(zhì)上屆于廣義審計(jì)概念的范疇。通過分析受托經(jīng)濟(jì)責(zé)任與審計(jì)本質(zhì)目標(biāo)之間的內(nèi)在關(guān)系，作者提出審計(jì)鑒證按審計(jì)目標(biāo)不同，可分為六類，“網(wǎng)站認(rèn)證”屬于社會(huì)責(zé)任類審計(jì)鑒證。 本文介紹了目前“網(wǎng)站認(rèn)證”的原則和準(zhǔn)則標(biāo)準(zhǔn)以及當(dāng)前的實(shí)務(wù)操作后，，對“網(wǎng)站認(rèn)證”的市場狀況，審計(jì)目標(biāo)，審計(jì)職能，審計(jì)的主體、客體和對象、審計(jì)方法、手段和報(bào)告方式，審計(jì)風(fēng)險(xiǎn)，與“網(wǎng)站審計(jì)”的關(guān)系等等問題進(jìn)行了一定的討論。最后，作者就我國注冊會(huì)計(jì)師如何引入“網(wǎng)站認(rèn)證”概念進(jìn)行了一些分析，提出了一些建議，希望能夠?yàn)槲覈摹熬W(wǎng)站認(rèn)證”實(shí)踐起到有益的作用。
[Abstract]:Audit practice is often much ahead of audit theory. In 1997, the "website Certification" jointly launched by the American Institute of Certified Public Accountants and the Canadian Institute of Certified Public Accountants has been launched for more than four years, but the relevant theoretical research has not developed. It is not conducive to the improvement and promotion of the audit authentication service. Based on the analysis of "website authentication" audit authentication service, combined with the development of network economy and CPA profession in China, this paper makes some discussions on the theory of "website authentication". The author believes that website authentication is essentially in the category of broad audit concept. By analyzing the internal relationship between fiduciary economic responsibility and the essential goal of audit, the author puts forward that audit authentication can be divided into six categories according to the audit objectives, and "website authentication" belongs to social responsibility audit authentication. This paper introduces the principles and standards of "website authentication" and the market situation, audit objectives, audit functions, subject, object and object of audit, and audit methods after the current practical operation. The means and reporting methods, audit risk, and the relationship with website audit are discussed to some extent. Finally, the author analyzes how to introduce the concept of "website authentication" into CPA in China, and puts forward some suggestions, hoping to play a useful role in the practice of "website authentication" in China.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2002
【分類號】：F239

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 郭承龍;;重塑網(wǎng)絡(luò)消費(fèi)者初始信任——網(wǎng)譽(yù)認(rèn)證理論探討[J];圖書情報(bào)工作;2012年10期

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1 梁叢花;注冊會(huì)計(jì)師網(wǎng)絡(luò)鑒證研究[D];長沙理工大學(xué);2012年

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