Certified Public Accountants Auditing Standards (2006)Implementation

Ministry of Finance had issued officially in February15,2006,48charteredaccountants the disciple criterion (i.e.“new audit criteria”), which symbolizes theformation of the audit disciple criterion system that our country adapts the realisticdemand and international convergence at the same time. The new audit criteriaimproved the audit risk model, emphasized assessment and response of heavy blundernewspaper risk of the company; it has consummated the audit criteria system, and hassatisfied chartered accountant’s disciple demand under the new situation, also hashighlighted the maintenance public benefit profession objective, has had the verytremendous influence to the audit risk and the audit defeat’s prevention. On October31,2010, China Audit criteria board meeting is held in Beijing, the conferenceconsidered to adopt38audit criteria which is revised by China Chartered accountantthe Association. This revision adapts the Chinese economy internationalization furtherthorough development request, according to continues hastens comprehensively withthe principle with the international audit criteria, follows scientifically, the transparentcriterion formulation mechanism, focuses meets many needs in the enhancement auditcriteria. Through the revision, has solved the problem which in the current ourcountry audit practice urgent needs to solve, conforms to our country charteredaccountant the disciple and the internationalization need to develop.Audit criteria’s implementation past four year, the criterion execution’s effect hadbeen already what kind, which aspects also needs to improve, how to realize thequestion which these improvements are need to study and to solve. This article is firstin seeks for the research to the predecessor related audit criteria research foundationin the breakthrough point, then has carried on the elaboration to audit criteria’scorrelation theories, then from the implementation degree, the implementation effect and the implementation barrier three principal aspects carries on the questionnaire thedesign, finally through carries on the analysis discovery to the questionnaire result,the audit criteria overall implementation situation is unoptimistic, still has manyproblems and the insufficiency, has the reason in view of the discovery questionsearch, and proposed that the corresponding improvement suggested that can providecertain reference value take the time as the criterion in the later implementationprocess.