审计英语论文范文

2006英文版企业会计准则----基本会计准则Basic Standardchapter 1 General ProvisionsArticle 1 In accordance with The Accounting Law of the People’s Republic of China and other relevant laws and regulations, this Standard is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposes and to ensure the quality of accounting 2 This Standard shall apply to enterprises (including companies) established within the People’s Republic of 3 Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this 4 An enterprise shall prepare financial reports. The objective of financial reports is to provide accounting information about the financial position, operating results and cash flows, etc. of the enterprise to the users of the financial reports, in order to show results of the management’s stewardship, and assist users of financial reports to make economic of financial reports include investors, creditors, government and its relevant departments as well as the 5 An enterprise shall recognize measure and report transactions or events that the enterprise itself has 6 In performing recognition, measurement and reporting for accounting purposes, an enterprise shall be assumed to be a going 7 An enterprise shall close the accounts and prepare financial reports for each separate accounting periods are divided into annual periods (yearly) and interim periods. An interim period is a reporting period shorter than a full accounting 8 Accounting measurement shall be based on unit of 9 Recognition, measurement and reporting for accounting purposes shall be on an accrual 10 An enterprise shall determine the accounting elements based on the economic characteristics of the transactions or events. Accounting elements include assets, liabilities, owners’ equity, revenue, expenses and 11 An enterprise shall apply the double entry method (. debit and credit) for bookkeeping 2 Qualitative Requirements of Accounting InformationArticle 12 An enterprise shall recognize, measure and report for accounting purposes transactions or events that have actually occurred, to faithfully represent the accounting elements which satisfy recognition and measurement requirements and other relevant information, and ensure the accounting information is true, reliable and 13 Accounting information provided by an enterprise shall be relevant to the needs of the users of financial reports in making economic decisions, by helping them evaluate or forecast the past, present or future events of the 14 Accounting information provided by an enterprise shall be clear and explicable, so that it is readily understandable and useable to the users of financial 15 Accounting information provided by enterprises shall be comparable. An enterprise shall adopt consistent accounting policies for same or similar transactions or events that occurred in different periods and shall not change the policies arbitrarily. If a change is required or needed, details of the change shall be explained in the enterprises shall adopt prescribed accounting policies to account for same or similar transactions or events to ensure accounting information is comparable and prepared on a consistent 16 An enterprise shall recognize, measure and report transactions or events based on their substance, and not merely based on their legal 17 Accounting information provided by an enterprise shall reflect all important transactions or events that relate to its financial position, operating result sand cash 18 An enterprise shall exercise prudence in recognition, measurement and reporting of transactions or events. It shall not overstate assets or income nor understate liabilities or 19 An enterprise shall recognize, measure and report transactions or events occurred in a timely manner and shall neither bring forward nor defer the 3 AssetsArticle 20 An asset is a resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise.“Past transactions or events” mentioned in preceding paragraph include acquisition, production, construction or other transactions or events. Transactions or events expected to occur in the future do not give rise to assets.“Owned or controlled by an enterprise” is the right to enjoy the ownership of a particular resource or, although the enterprise may not have the ownership of a particular resource, it can control the resource.“Expected to generate economic benefits to the enterprise” is the potential to bring inflows of cash and cash equivalents, directly or indirectly, to the 21 A resource that satisfies the definition of an asset set out in Article 20 in this standard shall be recognized as an asset when both of the following conditions are met:(a) It is probable that the economic benefits associated with that resource will flow to the enterprise; and(b) The cost or value of that resource can be measured 22 An item that satisfies the definition and recognition criteria of an asset shall be included in the balance sheet. An item that satisfies the definition of an asset but fails to meet the recognition criteria shall not be included in the balance 4 LiabilitiesArticle 23 A liability is a present obligation arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the enterprise. A present obligation is a duty committed by the enterprise under current circumstances. Obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognized as 24 An obligation that satisfies the definition of a liability set out in Article23 in this standard shall be recognized as a liability when both of the following conditions are met:(a) It is probable there will be an outflow of economic benefits associated with that obligation from the enterprise; and(b) The amount of the outflow of economic benefits in the future can be measured 25 An item that satisfies the definition and recognition criteria of a liability shall be included in the balance sheet. An item that satisfies the definition of a liability but fails to meet the recognition criteria shall not be included in the balance 5 Owners’ EquityArticle 26 Owners’ equity is the residual interest in the assets of an enterprise after deducting all its ’ equity of a company is also known as share holders’ 27 Owners’ equity comprises capital contributed by owners, gains and losses directly recognized in owners’ equity, retained earnings etc. Gains and losses directly recognized in owners’ equity are those gains or losses that shall not be recognized in profit or loss of the current period but will result in changes (increases or decreases) in owners’ equity, other than those relating to contributions from, or appropriations of profit to, equity are inflows of economic benefits that do not arise in the course of ordinary activities resulting in increases in owners’ equity, other than those relating to contributions from are outflows of economic benefits that do not arise in the course of ordinary activities resulting in decreases in owners’ equity, other than those relating to appropriations of profit to 28 The amount of owners’ equity is determined by the measurement of assets and 29 An item of owners’ equity shall be included in the balance 6 RevenueArticle 30 Revenue is the gross inflow of economic benefits derived from the course of ordinary activities that result in increases in equity, other than those relating to contributions from 31 Revenue is recognized only when it is probable that economic benefits will flow to the enterprise, which will result in an increase in assets or decrease in liabilities and the amount of the inflow of economic benefits can be measured 32 An item that satisfies the definition and recognition criteria of revenue shall be included in the income 7 ExpensesArticle 33 Expenses are the gross outflow of economic benefits resulted from the course of ordinary activities that result in decreases in owners’ equity, other than those relating to appropriations of profits to 34 Expenses are recognized only when it is probable there will be outflow of economic benefits from the enterprise which result in a reduction of its assets or an increase in liabilities and the amount of the outflow of economic benefits can be measured 35 Directly attributable costs, such as product costs, lab our costs, etc. incurred by an enterprise in the process of production of goods or rendering of services shall be recognized as cost of goods sold or services provided and are charged to profit or loss in the period in which the revenue generated from the related products or services are recognized. Where an expenditure incurred does not generate economic benefits, or where the economic benefits derived from an expenditure do not satisfy, or cease to satisfy, there cognition criteria of an asset, the expenditure shall be expensed when incurred and included in profit or loss of the current or events occurred which lead to the assumption of a liability without recognition of an asset shall be expensed when incurred and included in profit or loss of the current 36 An item that satisfies the definition and recognition criteria of expenses shall be included in the income 8 ProfitArticle 37 Profit is the operating result of an enterprise over a specific accounting period. Profit includes the net amount of revenue after deducting expenses, gains and losses directly recognized in profit of the current period, 38 Gains and losses directly recognized in profit of the current period are those gains and losses that shall be recognized in profit or loss directly which result in changes (increases or decreases) to owners’ equity, other than those relating to contributions from, or appropriations of profit to, 39 The amount of profit is determined by the measurement of the amounts of revenue and expenses, gains and losses directly recognized in profit or loss in the current 40 An item of profit shall be included in the income 9 Accounting MeasurementArticle 41 In recording accounting elements that meet the recognition criteria in the accounting books and records and presenting them in the accounting statements and the notes (hereinafter together known as “financial statements”), an enterprise shall measure the accounting elements in accordance with the prescribed accounting measurement 42 Accounting measurement bases mainly comprise:(a) Historical cost: Assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them at the time of their acquisition. Liabilities are recorded at the amount of proceeds or assets received in exchange for the present obligation, or the amount payable under contract for assuming the present obligation, or at the amount of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business.(b) Replacement cost: Assets are carried at the amount of cash or cash equivalents that would have to be paid if a same or similar asset was acquired currently. Liabilities are carried at the amount of cash or cash equivalents that would be currently required to settle the obligation.(c) Net realizable value: Assets are carried at the amount of cash or cash equivalents that could be obtained by selling the asset in the ordinary course of business, less the estimated costs of completion, the estimated selling costs and related tax payments.(d) Present value: Assets are carried at the present discounted value of the future net cash inflows that the item is expected to generate from its continuing use and ultimate disposal. Liabilities are carried at the present discounted value of the future net cash outflows that are expected to be required to settle the liabilities within the expected settlement period.(e) Fair value: Assets and liabilities are carried at the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length 43 An enterprise shall generally adopt historical cost as the measurement basis for accounting elements. If the accounting elements are measured at replacement cost, net realizable value, present value or fair value, the enterprise shall ensure such amounts can be obtained and reliably 10 Financial ReportsArticle 44 A financial report is a document published by an enterprise to provide accounting information to reflect its financial position on a specific date and its operating results and cash flows for a particular accounting period, etc. A financial report includes accounting statements and notes and other information or data that shall be disclosed in financial reports. Accounting statements shall at least comprise a balance sheet, an income statement and a cash flow small enterprise need not include a cash flow statement when it prepares financial 45 A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific 46 An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting 47 A cash flow statement is an accounting statement that reflects the inflows and outflows of cash and cash equivalents of an enterprise for a certain accounting 48 Notes to the accounting statements are further explanations of items presented in the accounting statements, and explanations of items not presented in the accounting statements, 11 Supplementary ProvisionsArticle 49 The Ministry of Finance is responsible for the interpretation of this 50 This Standard becomes effective as from 1 January

现代会计审计是资讯化环境下会计审计发展的必然趋势,为了妥善解决在会计审计工作中普遍存在只重事后审计，必须不断提高现代会计审计技术水平,实现会计审计工作与资讯网路技术的高度融合,从而提升会计审计工作效率和质量。下面是我为大家整理的关于审计的论文，供大家参考。

一、审计稳健性的实现方法

1.进行审计稳健性的理论研究

科学的理论可以为审计工作进行准确的指导，但是在我国的审计领域，现在对审计稳健性的研究比较少，致使国内缺乏有关审计稳健性的理论著作和法律规范，因此，为了确保我国审计工作的稳健性，国内的专家学者应该尽早对审计的稳健性进行专门、细致、深入地研究。

2.确保审计稳健性的基础是对会计资讯生产质量进行提升

对于现今的财务报告制度，会计计量本身存在的不足，以及财务报告的不断进步，使得管理层需要对会计资讯进行判断，为了让会计资讯的关联性得到提升，如今的财务报告除了可以提供历史资讯外，还会对未来资讯进行提供。因为目前的各种制度上的安排大多都依存于建立在盈余基础上的业绩指标，所以，这样往往会导致对盈余进行过度估计。

3.使会计的稳健性得到提高

从根本上来说，会计稳健性主要指的是具有限制性的会计资讯特征，但是，审计的稳健性是对会计资讯的认可或是修改。因为不仅仅是公司的确定性无法确定，存在一定的风险性外，而且审计业务更是无法进行彻底确定，因此，在合理的会计与审计的稳定性之下，会计资讯的关联性和准确性将会得到提高。因此，由于考虑到审计稳健性和会计稳健性，企业管理层对盈余的过度估计行为将会受到牵制，这些都有利于确保财务质量的准确性，从而最终可以确保审计的稳定性，增添公司财务的可靠性。

4.被审计单位在管理上也要确保具有稳健性

管理稳健性一般情况下是指，在遇到企业经济业务中存在的不确定情况时，企业管理者应该对这种不确定的经济行为保持小心谨慎的态度，切记不可出现极端态度。随着我国市场经济改革的不断加剧，市场经济条件下，市场风险在所难免。在面临市场风险时，如果企业管理者始终保持谨慎的态度，不但可以使企业管理者在风险前做出科学的决策，而且可以维护企业的经济利益，更甚至还可以增强企业的竞争力。因此，企业管理者在面临风险时的稳健态度可以确保审计的稳定性。

5.为审计稳定提供法律依据

如果审计领域有非常明确而细致的法律依据，那么审计师在面临企业管理者在财务中的非法行为时，出于对法律威严的畏惧，也会依据法律进行审计工作。因此，完善的法律也是审计稳健性的重要保障。

二、结语

随着市场经济的不断发展，在市场经济条件下，市场风险在所难免，此外，巨大的经济利益也会诱发财务管理中的违法行为，因此，为了市场经济的健康发展，就需要对会计审计制度中的审计稳健性进行改革。

一、会计审计准则建设取得突破性进展,社会各界反应积极,评价较高

2005年年初,在分析国际国内形势和征求委员意见的基础上,财政部提出了2005年年底或2006年年初建立起与我国社会主义市场经济相适应并与国际财务报告准则、国际审计准则趋同的、可独立实施的会计、审计准则体系的工作目标。根据这一目标,财政部会计司和中国注册会计师协会制定了详细的工作计划,投入了大量人力、精力进行会计、审计准则的研究、起草、征求意见以及修改工作。目前,经过大家一年多的艰苦努力,2005年初制定的准则建设计划已经基本完成,我国较为完整的会计、审计准则体系初步建立。我国会计准则的建设工作获得了国际社会的高度关注和重视。国际会计准则理事会今年三次访华,与我们展开了非常积极、坦诚、富有成效的会谈。双方于2005年11月8日就我国会计准则与国际趋同问题签订了联合宣告,宣告中,国际会计准则理事会对中国在会计准则制定和与国际趋同方面所作的工作予以高度评价和充分肯定,承认中国会计准则与国际会计准则基本实现趋同,并确认了中国特殊环境下的一些会计问题,认为这些特殊问题具有代表性,国际会计准则理事会希望能够得到中国的帮助,协助其修改、完善国际准则。这是我国在会计准则建设中取得的重要成果。

我国审计准则的建设也得到了有关国际组织的积极评价与肯定。2005年11月29日,我国就审计准则国际趋同问题与国际审计与鉴证准则理事会举行了会谈。会谈后,双方共同签署发表了联合宣告,宣告中,国际审计与鉴证准则理事会对中国在审计准则国际趋同方面所做的努力和取得的重大进展表示高度赞赏,认为这种努力和进展为发展中国家和经济转型国家树立了典范。需要强调的是,2005年的会计、审计准则建设工作,我们除了考虑国际趋同外,更加重视中国的经济、法律、会计职业发展水平等方面的特殊性,使中国会计、审计准则既符合中国的实际情况,又适应国际化的趋势。比如,在准则体例上,我们采用了中国法律“章节加条文”的形式,没有简单地搬套国际准则所采用的“引言、范围、定义、内容”等方式,以更加符合中国法律用语和行文习惯;在准则内容上,尽可能考虑中国经济的发展阶段和特殊情况。2005年各位委员共同致力于会计、审计准则的建设工作,有的亲自主持会计准则的研究课题,有的对征求意见稿提供了有真知灼见的咨询建议,为准则体系的建设和完善做了大量卓有成效的工作。总的来说,在诸位委员和社会各方面的努力下,准则体系建设目标明确,思想统一,时间短,速度快,效率高,兼顾了顺应我国市场经济发展与国际趋同的需要,取得了有目共睹的成绩。

二、齐心协力,再接再厉,做好会计、审计准则体系的贯彻实施工作

会计、审计准则体系的起草与修改工作已进入最后阶段,目前我们正在进行准则之间的协调和统稿工作,准备在2006年2月初全部完成。2月15日正式对外发布,2007年1月1日起实施。因此,下一步的工作重点是如何确保这些新准则能够贯彻落实到位。

一是搞好师资培训,层层开展培训工作。两大准则体系释出后,财政部拟举办若干期全国性的会计、审计准则师资培训班,分别在北京、上海和厦门三个国家会计学院等进行培训,培训物件为各省、区、市和有关部门的会计管理机构和注册会计师协会选拔的德才兼备的师资力量。在全国师资培训班结束后,再由这些师资负责本省、区、市或本部门下一层次的培训,争取利用几个月的时间,使大多数适用企业会计、审计准则的单位和个人掌握两大准则体系的内容。

二是认真组织模拟试点,扎实做好实施前的准备工作。为了保证新旧准则之间的平稳过渡,财政部计划在新的会计、审计准则实施前,选取若干企业或会计师事务所进行模拟试点,按照新会计准则体系的规定模拟执行,测试会计准则实施对于企业财务状况、经营成果以及资讯系统等的影响;按照新的审计准则体系选择部分会计师事务所模拟执行,测试其在实务中的可行性。

三是积极争取有关部门、行业的支援,贯彻落实两大新准则体系。会计、审计准则体系不仅有利于规范会计、审计工作行为,也涉及到企业资产的管理和业绩的考核、纳税的调整、部门及行业对企业及注册会计师的监管等。因此,会计、审计准则体系释出后,要进一步加强与国资委、证监会、银监会、保监会、国家税务总局、国家审计署等有关部门的协调和配合,争取各方面的支援,共同贯彻落实好新准则,为我国企业改革和资本市场的发展奠定坚实的会计、审计基础。