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Essay代写:The impact of accounting reform on auditing

2019-04-12 | 来源:51due教员组 | 类别:Essay代写范文

下面为大家整理一篇优秀的essay代写范文- The impact of accounting reform on auditing,供大家参考学习,这篇论文讨论了会计改革对审计的影响。会计改革的核心内容是对于财务会计制度的改革,改革的重点是确保原有的封闭型的财务会计制度逐步向着开放型的财务会计制度进行转变,进一步提升会计在日常管理中的重要作用,切实推动经济社会发展的持续进行。作为财务会计的重要监督者,审计无论在理论还是实务操作都难以避免地受到会计改革的深刻影响,必然会在审计内容、审计基本理论、审计组织体系以及审计标准等方面发生重大的改变。

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The implementation of accounting system reform and the practical implementation of the new accounting system is an active attempt to bring China's accounting standards into line with international standards. At the same time, with the deepening of China's accounting reform, audit work is inevitably affected in many aspects, such as audit tasks, audit standards and audit concepts. This paper focuses on the reform of accounting system and analyzes the impact of audit in various aspects.

The core content of the accounting reform is the reform of the financial accounting system, the focus of the reform is to ensure that the original closed financial accounting system gradually transformed into an open financial accounting system, to further enhance the important role of accounting in daily management, to promote the sustainable development of China's economic and social development. As an important supervisor of financial accounting, auditing is inevitably affected by accounting reform both in theory and in practice, and will inevitably have significant changes in audit content, audit standards, audit organization system and basic audit theories.

For audit, its basic theory includes many aspects, such as the concept of audit, audit function, audit role, audit task and audit nature, audit professional ethics, audit standards and relevant legal responsibility of auditors. Accounting reform is bound to have an important impact on the basic theory of auditing. Along with the convergence between China's accounting system and international accounting standards, China's audit will inevitably move closer to the international track, which has important practical significance for improving the efficiency and quality of China's audit work.

In the original audit theory system, the audit often pays too much attention to the compulsory supervision of the economy, and on this basis, the audit is defined as the independent economic supervision activities carried out according to law. With the implementation of the new accounting system, accounting management autonomy of enterprises has been greatly improved, which has higher and higher requirements for audit, and more and more emphasis on the importance of social audit to improve the quality of accounting information and reduce fraud. Because of this, more emphasis needs to be placed on the role of social auditing in the definition of auditing, which will affect auditing patterns.

In the concept of audit need to be further emphasized the important content of the following aspects, to include the fundamental procedures effective audit in audit definition, and clearly auditing standards is the accounting standards, and audit activities goal is to determine the fairness of the financial statements and economic activities, clear whether the enterprise in accordance with the accounting standards for enterprise's financial position, operating results and cash flows for the fair reflection of the accounting information related to, and to further emphasize the subject status of the audit in enterprise audit, and on the premise of social audit is given priority to, strengthen the internal audit and the national audit for audit supervision business activity, At the same time, we should strengthen the authentication function of audit.

For audit, its basic task is to meet the requirements of the state and society for audit organizations and auditors. The completion of audit activities mainly depends on the full play of audit supervision function to ensure the legitimacy, authenticity and effectiveness of accounting information, accounting materials and economic activities reflected by them. After the accounting reform, with the implementation of new accounting standards, the object and function of audit will change, which makes the task of audit also change. On this basis, the audit verification function and function can be further improved. As a result, the audit for the enterprise economic activity will be on the basis of the original audit further in accordance with the requirements of the relevant accounting standards for financial statements of the enterprise, and enterprise economic activities for verification, for enterprise's operating results, financial situation and corporate cash flow related changes, issued by the auditing opinions of relevant financial situation changes, etc.

The function of audit mainly refers to the impact and effect after the implementation of audit and the completion of audit function. For audit function, which mainly includes the constructive action and preventive action, the constructive role refers to rely on the performance of the audit supervision activities to effectively promote the auditees to further enhance the level of scientific management, improve management, improve the management benefit, perfect the financial accounting work, strengthening the internal control and so on several aspects; The preventive role means that audit institutions rely on audit supervision activities to effectively check errors and prevent fraud, maintain accounting and financial discipline, effectively prevent economic crimes, and ensure the safety and integrity of assets.

The above two kinds of audit function is produced, which is based on the relevant supervision and management activities of the audit, after the new accounting system, the audit of the related function is bound to further strengthen and improve, at the same time, along with its role in the audit verification, the role of the audit will be further extended, will promote enterprise information communication between managers and owners, effectively maintain social and economic order, and ensure the healthy and orderly of the economic society continues to run.

In enterprise management, enterprise management and the ownership of enterprises often separation, and under the new accounting standards for enterprises management for the financial and accounting information more broad autonomy, undertake profit manipulation and the space of earnings management is more and more big, the business owners though can not directly involved in the day-to-day operation and management of enterprises, but to the enterprise the management situation is still very concern, this is mainly based on the enterprise the management quality is directly related with the vital interests of the owners in an enterprise. In this case, it is urgent for the third party to put forward fair and objective opinions and evaluations on the rationality, legitimacy and fairness of the financial statements and related economic businesses of the enterprise, and provide accurate and reliable information to the enterprise owners. Among them, social audit institutions are third-party audit organizations. There are conflicts of interest between enterprise managers and enterprise owners, and managers may damage the interests of owners by various means. At the same time, along with the continuous development of financial market, the fairness of information in financial statements on the immediate interests of the investors and has a close relationship with accurate judgment, financial information is not accurate cause market order confusion, affect the efficiency of capital, it is to a great extent, further enhances the necessity and importance of social audit under the new accounting standards.

Audit standards are the yardstick and criterion for the analysis and evaluation of audit items in the actual work of audit. For audit, the standards include many aspects, such as laws and regulations, policy instructions, budget system, accounting system, economic contract related rules and regulations. These standards are closely related to accounting standards in the actual implementation process. The implementation of the new accounting system will inevitably have an impact on China's audit standards, so that the audit standards are affected.

Actual auditing work practice in our country, the accounting standards is the most important auditing standards, for a long time, our country audit work is by formulating relevant accounting norms and standards, the accounting work for the implementation of the new accounting system as between accounting standards and financial general rule in a more inclusive interdependent situation more and more obvious, the enterprise's daily accounting work will be mainly based on the accounting standards and financial general rule, the role and importance of and financial general rule will gradually weaken, it is based on this, the standard function of accounting standards in the audit work will further strengthen and improve. Not only that, in the audit work for the related indexes for evaluation of enterprise would also be affected, and further made clear in the reflection and evaluation of enterprise financial position and operating results of the relevant financial indicators, such as the quick ratio, liquidity ratio and accounts receivable turnover, inventory turnover, the asset-liability ratio, etc., related indicators in the application of the audit work will be more widely, it will also further promote the audit work shift in the direction of the scientific and efficiency, help to improve the audit quality and efficiency.

In general, the active implementation of accounting system reform in our country, is the inevitable requirement to realize with the international accounting system, and is an important method of Chinese enterprises go abroad to overseas, with the implementation of new accounting system in our country, the reform of accounting must be a profound impact on the audit, the audit work related with the change of, greatly promoted the development and progress of our country's audit business. At the same time, it should also be noted that accounting reform is a step by step process, need a process, not overnight, which puts forward the requirements for the pace of audit reform and work standards, both to keep up with the situation, but also to put the pace, step by step, steady progress. Along with the convergence between China's accounting system and international accounting standards, China's audit will inevitably move closer to the international track, which has important practical significance for improving the efficiency and quality of China's audit work.

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