国际审计报告准则的最新发展述评——基于期望差、信息差和沟通差的分析框架

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摘要 2015年1月15日国际审计与鉴证准则理事会正式发布新制定和修订的审计报告准则,终结了自现代审计职业产生以来形成并存续了80年的以通过/不通过为标志、标准、短式审计报告模式,实行非标准/定制化、长式审计报告新模式,预计它将对审计职业产生重大而深远的影响。新准则在缩小审计期望差、信息差和沟通差方面做出了许多努力,但执行过程中可能会面临一些挑战和问题,只有把准则修订理念落实到具体审计实践中,新准则才能取得预期效果。

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	柳木华
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关键词 ：国际审计报告准则, 期望差, 信息差, 沟通差

Abstract：On Jan. 15, 2015, the international auditing and verification standards board officially issued the revised auditing report standard, which ended the use of 80-year-old short-form auditing report mode and ushered in a new era of using the long-form auditing report mode. The latter is expected to have far-reaching influence on the auditing profession. The new standard made a lot of efforts in narrowing the expectation distance, information gap, and communication gap, but we may still encounter a lot of challenges and problems in its implementation. Only when the ideas behind the standard revision are carried out in practice can the new standard have expected effect.

Key words： international auditing report standard expectation distance information gap communication gap

收稿日期: 2015-04-24

中图分类号:

F813/817

作者简介: 柳木华,经济学博士,深圳大学教授,从事资本市场中的会计审计问题研究;蔡丽、刘耀、余宇,均为深圳大学经济学院会计学系硕士研究生,从事资本市场中的会计审计问题研究。

引用本文:

柳木华, 蔡丽, 刘耀, 余宇. 国际审计报告准则的最新发展述评——基于期望差、信息差和沟通差的分析框架[J]. 《深圳大学学报》（人文社科版）, 2015, 32(5): 59-66. LIU Mu-hua, CAI Li, LIU Yao, YU Yu. Review of the Latest Development of International Auditing Report Standard: Based on the Analytical Structure of Expectation Distance, Information Gap, and Communication Gap. , 2015, 32(5): 59-66.

链接本文:

https://xb.szu.edu.cn/CN/ 或 https://xb.szu.edu.cn/CN/Y2015/V32/I5/59

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