国际标准化组织审计标准的发展与借鉴  

Research on the Development and Enlightenment of ISO Standards on Auditing

作　　者：毛芳 王善平[2] MAO Fang;WANG Shan-ping(Hunan Institute of Quality and Standardization;Hunan Normal University)

机构地区：[1]湖南省质量和标准化研究院 [2]湖南师范大学

出　　处：《中国标准化》2020年第1期167-172,共6页China Standardization

摘　　要：近年来,国际标准化组织(ISO)工作范围开始逐步涉及审计管理标准。ISO第1版《管理体系审计指南》发布于2002年,2018年7月,ISO发布了最新修订的第3版《管理体系审计指南》,在审计原则中增加了以风险为基础的方法;在审计方法上,应对不断发展的信息技术,创新发展了远程审计;顺应越来越复杂的商业结构,引入了生命周期理念与全供应链审计。了解ISO框架下审计标准的发展,有助于吸收借鉴国际经验,在审计原则、审计方法、审计领域拓展等方面完善国内审计制度。Auditing management system is a new scope of ISO in recent years.The first edition of ISO 19011,Guidelines for auditing management systems,was published in 2002.In its newest 3 rd edition released in July 2018,ISO19011 adds the risk-based approach to the principles of auditing,develops the approaches of remote auditing as well as virtual auditing to address the impact of evolving information technology,and provides the life cycle perspective and auditing of supply chain for better addressing complex business structure.Keeping abreast of the newest development of ISO auditing standards is conducive to improving our national auditing system,which includes but not limits to the principles,techniques and fields extension of auditing.

关 键 词：管理体系审计 审计原则 审计方法 生命周期审计 供应链审计 

分 类 号：F239.4[经济管理—会计学] F203[经济管理—国民经济]