论实质重于形式原则在我国独立审计中的运用  

Application of Substance over Form Principle to Independent Audit in China

作　　者：仇冬芳[1] 宁宣熙[1] 

机构地区：[1]南京航空航天大学经济管理学院,江苏南京210016

出　　处：《审计与经济研究》2004年第3期28-30,共3页Journal of Audit & Economics

摘　　要：独立审计中实质重于形式原则是指注册会计师执行独立审计业务应合理判断审计过程中诸事项的实质而非形式,应以该事项是否影响注册会计师出具真实、合法的审计报告为判别标准。在我国独立审计中对会计师事务所和注册会计师身份的认定、重要性水平的判断、运用合适的审计程序获取充分适当的审计证据、签署审计报告的日期等方面都体现了这一原则。Substance over form principle in independent audit requires CPA judge every event substance,not form reasouably and specializedly and issue real and legal audit reports on the basis of the judgement standard of the event influences. The principle can be used in affirming the qualification of CPA firms and CPA, judging level of significance, obtaining enough and suitable audit evidence with proper audit methods and signing the date of audit report independently.

关 键 词：独立审计原则 中国 注册会计师 职业道德 会计师事务所 审计程序 审计报告 

分 类 号：F239.221[经济管理—会计学]