建立我国审计机关同业复核制度的思考  

The Considerations on the Establishment of the Peer Review Mechanism in the Government Audit Institutions of China

作　　者：辛风 鹿云飞 

机构地区：[1]审计署国外贷援款项目审计服务中心,邮政编码100086 [2]中国内部审计协会

出　　处：《审计研究》2011年第6期35-39,共5页Auditing Research

摘　　要：作为一种质量控制措施,同业复核已为以美国为代表的西方发达国家审计机关所应用,其成熟的经验和做法值得我国审计机关借鉴。本文以美国审计机关的同业复核为主线,通过研究其组织实施、目标确定、人员要求、复核内容、复核方法和复核结果等内容,分析了建立我国审计机关同业复核制度对于增强主动接受监督意识、提升审计公信力、健全质量控制体系和扩大国际影响力等方面的积极意义,并提出了建立我国审计机关同业复核制度的建议。本文认为,建立切合中国审计监督实际的同业复核制度,应当实行资源利用最大化的网格状同业复核模式,围绕质量控制体系确定同业复核内容,从全面质量管理角度规范同业复核的程序和方法,立足效果性设定同业复核报告的内容和类型,并辅之以必要的保障机制。Peer review, as one of the quality control measures, has been widely applied by the government audit institutions in the western developed countries headed by the United States. It is worthy of using their practices and mature experiences for our reference. Based on the peer review mechanism in the government audit institutions of the United States, the article starts with studying the mechanism in such aspects as its organization and implementation, objectives determination, personnel requirements, scope, methods, and results of the review work. Furthermore, the advantages of establishing peer review mechanism in China government audit institutions is analyzed, which include enforcing positive attitudes towards external supervision, improving the public credibility of the government audit, strengthening quality control system, and enhancing the influence among the international audit professions. Finally some recommendations on how to establish the peer review mechanism in our government audit institutions are made. It is suggested that in order to suit the actual situation of China audit supervision, peer review scheme with mesh network be established to maximize the resources utilization, the scope of the review be defined focusing on the quality control system, the procedures and methods of the review be designed to fulfill comprehensive quality management, the contents and types of the review report be determined taking into account of effectiveness, and proper safeguard mechanism be set up to ensure necessary support.

关 键 词：审计机关 质量控制体系 同业复核制度 

分 类 号：F239.22[经济管理—会计学]