中国内部审计准则与国际内部审计准则的比较与借鉴  

The Comparative and Reference of the Internal Audit Standards in China and the International Professional Practice Framework of IIA

作　　者：王光远[1] 严晖[1] 

机构地区：[1]厦门大学管理学院会计系

出　　处：《审计研究》2010年第3期37-41,共5页Auditing Research

基　　金：审计署内部审计科研立项课题"中外内部审计准则比较研究"(批准号:0702)的资助

摘　　要：国际内部审计协会2009年对内部审计实务准则框架进行修订并重新颁布。我国内部审计准则于1999年开始制定,至今也取得了一定的成就。对二者进行系统比较研究是考察我国准则国际化程度及国家特色的必要基础,也是借鉴国际准则的前提。本文列示了比较研究后的结论:在基本概念、原则以及内容等方面,我国与国际准则是协调的。在经济性、效率性、效果性审计实务和重要性及审计风险等某些领域的规范上我国准则具有一定的先进性。但差距也是显而易见的,可以在以下四个方面借鉴国际准则进行改进:修改《基本准则》,借鉴"立场公告",充实准则内容,强化准则委员会的监督职能。IIA revised the PPF and issued IPPF in 2009, at the same time it has been 10 years since the internal audit standards of China were studied. In order to review the internal audit standards of China＇s effection and learn from the IPPF, the comparative study between IPPF and the internal audit standards of China is necessary. This article comes to detailed conclusions after the comparative study： There is harmonious in fundamental concepts, principles and contents between the two. The standards of China are more advanced in some fields such as economical audit, efficiency audit, effective audit, materiality and audit risk etc.. This article also makes 4 suggestions in the future reform of Chinese standards： to revise the fundamental standards; to use IPPF＇s Practice Advisories for reference; to enrich the contents of the standards; to strengthen the supervision function of the Internal Audit Standards Committee.

关 键 词：内部审计 准则 比较 

分 类 号：F239.45[经济管理—会计学]