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执行新审计准则需消除畏难和抵触情绪 [复制链接]

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离线jam1025
 

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-08-21
[BIG][BIG]执行新审计准则需消除畏难和抵触情绪[/BIG][/BIG][/#] ?UZ yu 4O%  
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    注册会计师执行新的风险导向审计准则已两年多,但执行情况却不容乐观,一些注册会计师只知道强调客观上存在的困难,而很少剖析自身主观上存在的问题。为此,笔者从三个方面对注册会计师执行新审计准则中存在的主观方面的问题分析如下。  +*~3"ww<  
    首先是畏难情绪,主要缘于两个方面:一是一些注册会计师认为新审计准则的执行难度太大,如认为我国的中小企业不完全具备执行新审计准则的外在和内在条件,甚至干脆认为在我国的中小企业无法执行新的审计准则。二是由于执行新审计准则需要投入大量的时间和人力,成本很高,但由于我国注册会计师对中小企业审计的收费极其低廉,认真执行新审计准则将入不敷出,从而只好继续按照老审计准则相对简单的审计程序执行。 1j-i nj`  
   其次是对新审计准则的认识存在误区。相当多的注册会计师对新审计准则的学习还不足,不仅没有掌握新审计准则的基本技术和技巧,而且对新审计准则的理解还存在偏颇或差距。如一些注册会计师误认为,由于实施风险评估程序后仍然需执行实质性测试,不能降低审计工作量,所以,不如不实施风险评估程序而直接实施实质性程序。还有一些注册会计师不知道究竟如何规范运用成本效益原则来节约审计成本,不知道在不违反准则的前提下如何适当简化审计程序,自然加大了审计的工作量。 ^IZ0M1&W;  
    最后是抵触情绪。由于既存在畏难情绪,又存在认识上的误区,因此,对新审计准则自然就容易产生抵触情绪,于是出现了各种歪曲甚至否定新审计准则的奇谈怪论,从而干扰甚至阻止了一些注册会计师对新审计准则的认识、学习和执行,这不仅使得一些注册会计师在思想上对新审计准则采取了观望、等待甚至抵制的态度,而且在客观上增加了推行新审计准则的难度,甚至造成了极少数注册会计师至今仍未执行新的审计准则。 K\r= MkA.>  
    针对上述问题,笔者认为最根本、最重要的措施还是从注册会计师自身抓起,即继续增强广大注册会计师对新审计准则的认识和理解,特别是加强对新审计准则实务操作方面的培训。笔者认为,当注册会计师对新审计准则的认识和掌握达到一定程度后,自然会在一定很大程度上解决上述问题。 enepAu-="p  
    首先,当对新审计准则的培训,特别是在实务操作方面的培训达到一定程度时,不仅会使得广大注册会计师逐步增强对新准则的感性认识,而且还会逐步提高理性认识,会在一定程度上拭去许多注册会计师对新准则的神秘感和畏惧感,从而在注册会计师的思想根源上逐步消除学习和执行新审计准则的障碍,最终达到消除抵触情绪这一影响新准则推行的拦路虎。 l3$?eGGM  
    其次,要结合两年来对新审计准则的培训和实际执行中暴露出来的问题有针对性地实施培训,如针对广大注册会计师对新准则认识上存在的偏颇和差距等问题并结合实务操作实施解剖式教学,发现一个解剖一个,及时为广大注册会计师答疑解惑,要本着从根本上教会注册会计师如何操作好新准则的角度辅导广大注册会计师的实务操作,从根本上消除误区,增强广大注册会计师对新审计准则的正确认识,增强注册会计师执行新审计准则的信心和能力。 VrP%4P+  
    再次,对新审计准则的培训切忌唱高调,务必针对我国中小企业审计的特点,有针对性地实施对新审计准则的培训和实务操作指导。如在遵循风险导向审计准则的前提下,注册会计师究竟如何根据我国中小企业审计的客观条件,如何根据我国注册会计师目前具有的技术能力因地制宜地实施风险导向审计,究竟如何在中小企业审计中实施充分必要的审计程序并获取充分适当的审计证据,究竟如何在中小企业的审计中正确运用成本效益原则等。 DEp: vlW@  
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只看该作者 1楼 发表于: 2010-04-07
我个人认为,新审计准则比老的要好,实际上减轻了负担。将风险评估和风险应对分为两个独立程序,工作重点放在重大错报上。实际上加强了控制的评价和测试的地位,以及分析程序。比老的规范多了。
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只看该作者 2楼 发表于: 2010-04-28
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只看该作者 3楼 发表于: 2014-07-24
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只看该作者 4楼 发表于: 2015-08-03
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