Reconstruction Of Auditing Standards System

It has already been a popular way that the auditing standards are formulated by different audit entities in many countries. There are three auditing standards which serve different entities, such as government auditing standards system, certified accountant auditing standards system and internal auditing standards system. However, according to theory of accountability, auditing is an activity that exams over the discharging of accountability. Therefore, they are consistent based on the view.The cause and development of auditing standards show that the external factors including economic and political become the important elements which effect the formulation of auditing standards. As we know, resources are scarce, but the human demands are unlimited. People are becoming concern about the supply and demand of auditing resources. How to successfully integrate and make use of auditing resources have been put on agenda in"Development Program of Auditing 2008-2012". Therefore, government has paid much attention on it. However, three different auditing standards systems have prevented from making best use of auditing resources. It has a real significance and theory value to research in reconstructing auditing standards system. It could give a guideline to coordinate auditing work and resolute the conflicts.Based on these, I am trying to provide foundation for reconstruction of auditing standards system according to comparative research in these auditing standards systems. This thesis includes five chapters. In chapter 1, it presents the purpose and necessity for the study, and summarizes the relevant study. In chapter 2, it introduces the theory foundation of reconstruction of auditing standards system; it gives a support to the construction from the view of economics. From chapter 3 to chapter 4, it compares three different auditing standards systems with process, thoughts of system construction, and relevant contents. It analyzes the same and different points by making use of methods of economics and gaming, etc. According to the comparison, it shows that the same is the regularity, and the difference is the particular nature. In chapter 5, it presents the assumption of reconstruction of auditing standards system based on the same and difference, and builds a general framework of auditing standards system. According to the guideline principles of the general framework, it revises the present three different auditing systems.Therefore, new auditing standards systems have been built completely. It will provide constructive suggestion to build an auditing standards system with Chinese characteristics.