审计信息差距要素模型的探讨  

Discussion on the Model of Audit Information Gap Elements

作　　者：苏孜 孔琳琳 SU Zi;KONG Lin-lin(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730020,China)

机构地区：[1]兰州财经大学会计学院,兰州730020

出　　处：《西安航空学院学报》2018年第6期33-38,共6页Journal of Xi’an Aeronautical Institute

摘　　要：2016年底财政部印发了中国注册会计师协会拟定的1504号新审计准则,准则强调注册会计师在审计报告中增加沟通关键审计事项,目的是为了提高审计报告的信息含量和质量,缩小审计信息差距。基于此,提出了关于审计信息差距的概念界定、形成动因和要素构成,并提出了进一步缩小信息差距的建议。At the end of 2016,the Ministry of Finance issued the new auditing standard No.1504 proposed by the Chinese Institute of Certified Public Accountants.The standard emphasizes that CPA should add the communication concerning key auditing matters in audit reports so as to increase information content and quality and narrow the gap of audit information.Based on this,the paper analyzes concept definition,formation motivation and element constitution of audit information gap,and further puts forward the ideas and suggestions on further narrowing the information gap.

关 键 词：新审计准则 审计信息差距 动因 构成要素 

分 类 号：F239.0[经济管理—会计学]