Improving the 21st century audit

改进 21 世纪的审计

• 批准号: DP0880026
• 负责人: Prof Ken Trotman
• 金额: $ 11.72万
• 依托单位: The University of New South Wales
• 依托单位国家: 澳大利亚
• 项目类别: Discovery Projects
• 财政年份: 2008
• 资助国家: 澳大利亚
• 起止时间: 2008-02-11 至 2011-02-10
• 项目状态: 已结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/DP0880026
• 关键词: Improving; 21st; century; audit

Financial reports are a key part of an efficient capital market and a central role of auditing is to add creditability to the financial reports. The corporate failures in the recent years have shaken investor confidence. The regulators and the auditing profession have an important role to play in bringing back that trust. The auditing profession needs to continue to evolve to deliver at the high standards expected of them especially in regard to auditors' ability to uncover material fraud at a reasonable cost. This research will study techniques that will help auditors in meeting the challenges faced by them in detecting fraudulent financial statements and thus improve the audit quality.

财务报告是有效资本市场的关键部分，审计的核心作用是增加财务报告的可信度。近年来的公司倒闭动摇了投资者的信心。监管机构和审计行业在恢复这种信任方面可以发挥重要作用。审计行业需要继续发展，以达到人们对他们的高标准要求，特别是在审计员以合理成本揭露重大欺诈行为的能力方面。本研究将研究技术，这将有助于审计人员在应对他们所面临的挑战，发现财务报表舞弊，从而提高审计质量。