题目 国审计职业道德探究
毕业文题目
国企业审计职业道德探究
毕业文容求：
容：审计作现代济社会运行免疫系统规范国家公财政支出提高财政资金效益揭露济违法违纪事件保障国家济稳定运行等方面发挥着重作审计社会济免疫系统效作发挥程度取决审计工作质量审计工作质量取决审计员职业道德素养文审计职业道德基含义进行界定基础现阶段国企业部审计职业道德建设现状进行简分析述加强企业部审计职业道德建设必性结合国实际情况加强企业部审计职业道德建设提出建议
求：文撰写求思路清晰容充实点明确充分证严密语言通撰写文前应首先阅读相关研究资料掌握学术前动态相关理著作握提高理水思想深度根开题报告老师提出意见文提纲进行修改确定纲认真撰写毕业文撰写文结束根老师修改意见认真反复修改文求参加毕业文答辩严格文进度安排进行文写作文格式字数等撰写方面求参中国质学长城学院毕业文（设计）撰写规范
毕业文参考资料：
[1]郭志英 国家审计职业道德建设存问题策分析——基问卷调查启示[J] 中国市场 2013(25)
[2]徐淼 浅析国审计员职业道德建设研究[J] 东方企业文化 2012(19)
[3]王红蕾 审计职业道德建设[J] 辽宁济理干部学院(辽宁济职业技术学院学报) 2011(06)
[4]宁林彬陈励 高职院校职业道德教育现状策分析[J] 现代企业教育 2011(20)
[5]颜廷生 浅审计职业道德[J] 现代企业教育 2011(08)
[6]王娴娟 走出企业部审计误区——部审计失败应策略探讨[J] 代济 2016(27)
[7]李爱华王俊迪 国企业部审计存问题策[J] 中国集体济 2016(28)
[8]王春蕾 国审计员职业道德问题研究[J] 企业研究 2014(02)
[9]褚秋亭 国审计行业现状问题分析[J] 企业研究 2011(24)
[10]贾叶 浅析审计职业道德[J] 行政事业资产财务 2011(06)
[11]林克明 培养学生审计职业道德思考[J] 江西金融职工学学报 2010(03)
[12]StephenKwamena Aikins Government Internal Audits The Determinants of Quality Supervisory Review of Audit Documentation[J] International Journal of Public Administration 2013 (10)
毕业文应完成工作：
1． 利中国知网维普万方等数库完成毕业文相关容文检索利图书馆图书资源查阅相关理容充分利互联网进行资料检索收集
2． 实相关选题注意实程中观察收集相关数做实证方面文方面搜集相关区国家发布统计数
3． 认真撰写开题报告开题报告中指导教师提出意见进行修改
4． 认真撰写文根指导教师意见进行修改
5． 文定稿求进行毕业文答辩
毕业文进度安排：
序号
毕业文阶段容
时间安排
备注
1
确定毕业文选题收集资料整理资料完成文务书
2016101520161031
2
编写文提纲撰写开题报告进行开题
201611120161120
3
实期间进行步查找资料作社会调查
2016112120161130
4
撰写文完成第稿交指导教师
20161212017115
5
指导教师阅改文
20171162017131
6
修改文完成第2稿交指导教师
2017212017229
7
指导教师阅改文完成中期检查表
2017312017315
8
修改文完成第3稿交指导教师
20173162017410
9
指导教师阅改文返学生修改立交指导教师
20174112017430
10
专家评阅
2017512017510
11
毕业文答辩
20175112017524
12
评定学生终文成绩评出院优秀文
20175252017531
课题信息：
课题性质： 设计□ 文√
课题源： 教学√ 科研□ 生产□ □
发出务书日期：
指导教师签名：
年 月 日
教研室意见：
教研室签名：
年 月 日
学生签名：
毕业文题目
国企业审计道德探究
开题报告（阐述课题目意义研究现状研究容研究方案进度安排预期结果参考文献等）
文研究目意义
1．研究目：着国市场济深化发展济行占市场济中重环节审计济行监督重性日渐凸显行业断发展进步实施方法技术手段停提高正飞速发展社会义济建设社会群体中拜金思想逐利现象越发严重行业中陆续发现审计失范等缺乏职业道德行审计员职业道德忽视整行业遭遇严重诚信危机审计员职业技水操作水准员素质影响着整审计工作质量员素质更影响审计工作质量核心素职业道德素质高低更成重中重
2．研究意义
（1）理意义：现代审计作济社会运行免疫系统规范国家财政支出提高财政资金效益揭露揭露济违法坏纪事件保障国家济稳定运行等方面发挥着重作审计机关实践充分发挥审计免疫系统功必须提高审计工作质量降低审计风险审计员职业道德水直接影响着审计监督作发挥加强审计道德建设提高审计质量规避审计风险效途径
（2）现实意义：审计职业道德研究效保证国企业正确道德观建设加强企业相关员审计道德建设加强国众企业工作效率提高企业诚信度助企业健康高速发展国市场济提供动力保障市场济快速发展时保障国济发展稳运行
二研究现状
1．国外研究现状：Kohlberg道德认知发展理道德认知发展理形成20世纪60年代中期会计道德研究真正引起关注始20世纪80年代末已发展会计行研究扩展领域国外会计道德研究基道德认知发展围绕着道德决策产生程影响素展开做量理实证研究已取丰富研究成果Ponmemon（1990）认道德决策指面道德困境时种行动方案结果进行道德判断选择采取行动整程Rest继承Kohlberg道德认知发展理基础道德决策分四阶段道德辨识道德判断道德意图道德品性
2．国研究现状：年国审计道德方面出现许许问题众研究学者根具体问题发表法审计行业研究现状方面2011年褚秋亭发表国审计行业现状问题分析2013年郭志英发表国家审计职业道德建设存问题策分析——基问卷调查启示2014年王春蕾发表国审计员职业道德问题研究2016年王娴娟发表走出部审计误区——部审计失败策略探讨李爱华王俊迪发表国企业部审计存问题策审计道德建设方面2011年贾叶发表浅析审计职业道德颜延生发表浅审计职业道德王红蕾发表轮审计职业道德建设2012年徐淼发表浅析国审计员职业道德建设研究审计道德教育方面2010年林克明发表培养学生审计职业道德思考2011年宁林彬陈励发表高职院校职业道德教育现状策分析
三研究容
1前言
2 国审计员道德问题现状
21国审计员道德意识缺失
22会计业需严重污染审计道德
23监法律完善
24审计失信成低造成失信情况严重
25国审计行业道德问题恶性循环
3审计员提升道德素质必性
31审计工作需高素质员进行
32实现社会公众高素质审计员期
33适应市场济客观求
34企业伦理文化战略需
4提升审计员道德素质建议
41增强国家法律审计道德建设保障
42提高企业审计员道德培养
43优化审计环境
44学生时代开始树立审计员正确职业道德观
5结
四研究方案
1．利中国知网维普万方等数库完成毕业文相关容文检索利图书馆图书资源查阅相关理容充分利互联网进行资料检索收集
2．通文献资料法收集相关资料利手中资料国企业审计道德进行探究出加强国审计道德建设结
五进度安排
12016102620161110确定毕业文选题收集资料整理资料完成文务书
22016111020161125编写文提纲撰写开题报告进行开题完成开题答辩
3201611262017110进步查找资料作社会调查
420171112017131撰写文完成第稿交指导教师
52017212017214指导教师阅改文
620172152017229修改文完成第二稿交指导教师
72017312017315指导教师阅改文完成中期检查表
82017316201741修改文完成第三稿交指导教师
92017422017415指导教师阅改文返学生修改立交指导教师
1020174162017430专家评阅
112017512017515毕业文答辩
1220175162017531评定学生终文成绩评出院优秀文
六 预期结果
效帮助审计员着约束行调整审计工作中形成社会关系促进社会义市场济繁荣市场秩序良运转
七参考文献
[1]郭志英 国家审计职业道德建设存问题策分析——基问卷调查启示[J] 中国市场 2013(25)
[2]徐淼 浅析国审计员职业道德建设研究[J] 东方企业文化 2012(19)
[3]王红蕾 审计职业道德建设[J] 辽宁济理干部学院(辽宁济职业技术学院学报) 2011(06)
[4]宁林彬陈励 高职院校职业道德教育现状策分析[J] 现代企业教育 2011(20)
[5]颜廷生 浅审计职业道德[J] 现代企业教育 2011(08)
[6]王娴娟 走出企业部审计误区——部审计失败应策略探讨[J] 代济 2016(27)
[7]李爱华王俊迪 国企业部审计存问题策[J] 中国集体济 2016(28)
[8]王春蕾 国审计员职业道德问题研究[J] 企业研究 2014(02)
[9]褚秋亭 国审计行业现状问题分析[J] 企业研究 2011(24)
[10]贾叶 浅析审计职业道德[J] 行政事业资产财务 2011(06)
[11]林克明 培养学生审计职业道德思考[J] 江西金融职工学学报 2010(03)
[12]StephenKwamena Aikins Government Internal Audits The Determinants of Quality Supervisory Review of Audit Documentation[J] International Journal of Public Administration 2013 (10)
指导教师意见：
指导教师签名：
年 月 日
教研室意见：
审查结果： 意□ 意□
教研室签名：
年 月 日
侯赛夏拉夫（2012）审计理结构书中审计理学科中剥离出独立陈述第部重作品审计理门学科起弥补作该书包括苏格拉底体漠洛克康德等哲学家道德理解般道德理基础执笔行准提出具体异议应运常规范指导检测特指行准
马丁（2013）审计探析书中审计职业身说矛盾涵较深层次体现四方面第审计职业操守利益应该放首位矛盾假名审计者没良职业道德操守审计者合谋造假权谋私审计工作监督关作充分发挥会市场济健康发展起阻碍作社会公信力丧失次社会制度中达公公正审计需审计员进行监督理需信评级机构参进审计公司国家财务报告进行执行7月21日美国政府提交份法律草案国会草案中提出理评级机构进行全面加强监督决定利说明三社会期舆监督网络监督起着非常重作社会期够促进相关事业改进审计例外通社会监督网绍舆监督力量完成审计独立性促进审计员职业道德建设四审计职业道德教育方面良职业道德建立非夕事情进行长期学工作实践逐渐养成专业审计员想建立职业道德职业道德教育基础院校教育续教育起进步充实作
李金华（2013）审计员职业道德书中深刻剖析国审计员职业道德重性书中指出审计员事审计职业行时必须遵循行规范准审计职业道德四点审计职业道德涵(1)具独立客观正直勤勉特点(2)保持谨慎态度职业判断时应谨慎合理(3)必须具胜专业工作力进步提高具较强际交力(4)进行审计工作时必须坚持诚信廉洁保密性坚决杜绝损职业判断审计单位谋取利益行
杨昌红审计学书中提出 审计济活动监督审查收集证进行评估检验济活动否违规违法提供评价鉴证行活动济监督基职执行体性质审计分国家审计社会审计部审计三类列执行体中具备专业知识技保持独立客观公公正态度保密原执行审计业务承担法律责工作员称审计员职责审计单位财政(包括财政预决算执行审计预算外资金审计)财务收支审计国家专项资金审计离审计工程项目审计委托机构委托项目审计单位济活动实施情况审计结果出具客观公正真实审计报告审计工作质量坏结果否真实效国家社会着直接间接影响影响审计工作质量素审计员职业技水操作水准职业道德等牵涉整审计工作质量关键审计员素质尤职业道德素质
李军生（2013）审计职业道德素养书中指出律律价值目标国外审计职业道德形成发展历三阶段分 ()律阶段律阶段核心审计职业责义务属社会防范审计体中重方面民欲受理约束种阶段(二)律阶段进行约束阶段种工作职责着心里道德行进行变化程(三)价值目标阶段阶段职业目标作种素职业进行审计工作职业道德种良心拧成体两点进行种结合结合外心价值够达致种道德进行高阶段
刘建民（2014）审计企业发展影响书中指出审计企业发展影响两方面进行阐述首先提高企业生存价值企业生存价值提高企业中必损失起减预防作审计工作存质功审计工作预防减发生济损失价值远远超审计成利企业生存发展企业效率济效益提高说种直接方式佳途径次提高企业部理质量伴着济全球化出现科学技术发展目前行业行业间发展开始元化趋势导致企业间越越复杂化部门部门间权责关系复杂化导致行业间竞争加强企业间争夺市场部门间利益战
总结
审计职业道德种需信念意志力价值良心实现建立审计职业道德体系工作需长时间够完成审计工作中审计职业道德教育方面需持续进行加强审计院校学生审计工作职业道德教育学生道德素质提高学生树立诚信职业格进行正确引导走入社会形成良职业道德创造条件奠定基础持续进行岗前职业道德教育职审计员职业道德继续教育真正实际中落实审计职业道德教育培养出高层次适应济发展审计彻底矫正现审计道德败坏现象
摘
职业道德种操守约束类履行职工作标准情操品德时适行业行业规范种道德操守工作应职责审计职业道德中会职业道德基准具体指定注会事单独审计程中发展出体现社会般道德求职业相关特殊求较稳定职业观念理想职业行规范心性修养总审计职业道德维护保持工作公性合理性根条件文通审计职业道德相关理进行阐述指出工作员现职业道德存问题针中问题提出相应改进措施引导国审计事业持续健康发展
关键词：职业道德 审计 审计员
ABSTRACT
Professional ethics is the moral standard that people should abide by in the course of fulfilling their own work as well as the moral sentiment and quality which are suitable to it It is to meet the needs of a variety of professional needs of the business and the inevitable moral requirements the general social morality in the professional life of the specific embodiment The audit occupation ethics according to published Chinese CPA occupation morals basic standard refers to the forming process of CPA in the independent audit business and reflect the general social moral requirements and special requirements associated with the occupation the sum of professional ideas and ideals and standardize the occupation behavior and personal selfcultivation comparison stableIs engaged in the development of CPA separately in the audit process and reflects the general social moral requirements and special requirements associated with the occupation occupation sum of ideas and ideals and individual behavior norms occupation accomplishment more stableAudit professional ethics is one of the necessary conditions to maintain and maintain the fairness and impartiality of audit Based on the related theory of audit occupation morality is expounded pointed out that China＇s audit personnel occupation moral problems and puts forward the corresponding measures to solve our country＇s auditing personnel occupation moral problems so as to promote the development of China＇s audit industry sustained and healthy
Key word：Professional ethicsAuditAuditors
目 录
1前言 1
2审计职业道德分析 2
21审计职业道德涵 2
22审计职业道德基原 3
23审计职业道德建设意义 3
3审计职业道德存问题 4
31审计制度 4
32审计意识 5
33外部环境素 6
4加强审计员职业道德建设应采取措施 6
41加强审计制度体系建设 6
42加强国家审计员职业道德建设思想指导 6
43优化国家审计员执法环境 7
5结 7
参考文献 8
致谢 9
1前 言
审计部门监济动单立机制国环境济进行协调规范秩序意义审计工作利素工作者优秀职业操守保障职业道德决定审计事业反正速度进程工作者整体职业道德越高审计行业发展越快体系越稳定审计员操守培养非常重培养需力法律规章支持监督需优化职业道德体系更需工作者监督努力提升素质带动审计发展时离开社会相互配合身优势社会相结合审计更发展止国环境建迅猛成长时审计行业停完善扩张观念考察证实带良成绩整审计行业部系统断优化升级效率提升国市场济外界诱惑断社会群体中拜金逐利群越越优秀传统道德高尚道德情操遭受着挑战问题断发生行业年频繁发生违反审计正常评判情况导致受极坏影响审计诚信问题行业极重集中体现两方面
国家方面关资料知国家收缴正款指标分配专业审计股参工作工作者揭露调查审计者会颁发相应奖励国家颁布奖惩规：心责达目标工作者予奖励没完成务工作者需例奖金进行扣完成更务相奖励超出例进行计算
果工作开展工作者收缴罚款会断增相应收奖励断增单位解状况予员相应补助弥补受损失事情逐渐变审计员审计单位类补助会欣受种现象害害危害社会然廉政建设反馈函制度基层审计机关已实行反馈信息中没反馈种受贿情况意味着基层审计种情况常见性甚包庇者认
社会审计方面银川广夏广夏(银川)实业股份限公司市点深圳证券交易2001年8月初时候出口报关单购销合开出假专增值税发票金融票免税文件进行伪造利润营业务收入进行巨额虚构等等行完全显露深圳中天勤会计师事务审计员出严重缺乏事实没保留意见审计报告解体2002年原全球会计师事务安达信陷入安然公司财务丑闻宣告破产2004年德勤作全球会计行业领导者中四(全球四会计师事务德勤普华永道毕马威安永简称)科龙电器资产价值确定情况出保留意见审计报告2007年毕马威深陷新华审计门2009年五粮液集团陷入调查门时社会相互配合身优势社会相结合审计更发展止国环境建迅猛成长时审计行业停完善扩张观念考察证实带良成绩
2国审计职业道德分析
21审计职业道德涵
边职业道德涵：
(1)保证独立客观原坚持正直勤勉
(2)保持严格态度应谨慎合理应职业判断
(3)工作力必须胜交际力较强
(4)保证工作诚信性廉洁性保密性坚决防止损职业判断权谋私权钱交易等行段发生
审计职业工作开展必须坚持独立性原审计员站国家角度根事实说话工作中作符合规定保证公审计独立性中实质独立实质独立形式独立说审计员受审计单位遵守避嫌原损害审计独立性行受审计单位负责审计员工直系亲属否审计员会怀疑否审计工作中遵守独立原审计员进行审计工作前必须牢记求审计权威性权威性审计员处审计工作中特点需法律规定职责容权限范围审计程序开展工作审计工作权威性审计员进行审计工作前必须牢记点求工作员抛开观素国家审计遵守法律准保持独立态度保障审计证客观效性做评价真实性公正性保证工作合理性原影响着审计工作开展规章办事制造虚假结果等行时发生银广厦五粮液等事件审计诚信产生阻碍意识提高审计职业道德已迫眉睫
审计济活动监督审查收集证实施评估审查济活动否违规违法进行评鉴行活动济监督基职执法部门特性化国家社会部审计列举执行体里保持公正公客观独立坚持保密原拥相关技专业知识担负相应法律责工作员成审计员职责审计单位财政国家专项资金审计离审计工程项目审计委托机构委托项目审计单位济活动实施情况根审计结果出客观公正真实审计报告审计工作水坏结果否真实效国家社会直接间接影响政府部门领导干部发现问题时会涉政府行政首长利益方行政首长方委政府等领导干涉监督工作情况审计工作单独性受控制领导干部干预审计工作审计工作独立性受损害法客观公正进行审计素时时刻刻影响着审计工作水提高说审计员职业道德操作水准职业技术水等会时刻影响审计工作整体质量方面中莫审计员素质尤审计员职业道德素质审计工作中通审计职业道德展现出审计员社会公德社会公德审计理中占分量审计员文化素质心独信念决定职业道德初级阶段需国家充分保证效实施社会断前发展道德标准定规定扩展成变
22国审计职业道德基原
审计工作者开展务时需操守进行工作简称审计职业道德国新制定职业道德准中法独立审计重信息进行重点保护秉持浪费原工作恪职守点审计机关审计员职业道德十八条准核心容审计员言法律工作保证正义感工作严格求具体求
221独立性
独立审计根求审计工作者开展工作时出份关审计报告份报告实质形式单独出说独立性原正审计建议时候出客观公建议审计员进行工作时项工作够产生具定法律效益应该遵循宪法审计法等法规基础受团体组织干扰独立发表结提供意见
222客观性
审计职求充分展现出根保障作审计员审计工作阶段定第三方角度考虑保持客观性判断调查相关事项陈述观点时候应实事求相关单位观点影响相应应身观意愿实情出示审计报告
223公正性
审计员工作中秉持公正原拥正直诚实品格处理事务时候秉持公公正态度方效益等化公正审计工作执行起作遵守公正原审计报告法律发挥效力终国济快速飞跃
23国审计职业道德建设意义
231审计职业道德具重济功
基两权分离产生审计职业团体作会计信息者代理存然需负相应社会责效益化价值回报作单独体会计师事务首先考虑应该济效益问题激烈市场竞争中生存问题
232审计职业道德法律规范具备特殊功
审计职业道德构筑防止业员越轨第道防线逐步深入提高职业员职业道德形成较高职业品质区法律规范业员动道德承担第步加强律力培养职业道德特殊性展现出会计师事务单独体会计师事务优先考虑问题定愈发激烈市场竞争中生存问题时常说济效益问题律力培养养成通外部约束控制断反复终升华养成高品质道德惯国现阶段加强职业道德建设制度完善着意义
233保证审计工作质量重手段
审计工作质量国家公众利益影响占例第点审计员道德水高低想更应工作相互关系秉持高尚职业道德清廉节操尊重理解高效完成职工作方面提高审计员职业道德素质确保工作质量根保障
3国审计职业道德存问题
职业道德规范中存严重问题利益分追求国长期受前社会封建思想计划济制约市场济中消极素限制国审计员素质总体水高审计员素质提升速度远远赶市场济发展速度
31审计制度
311国家审计监督权运行体制限制审计独立性遵循
国实行行政理模式中央方级政府审计机关会受级政府行政首长领导理级审计机关监督政府属部门财政收支监督政府公权力运行政府部门领导干部发现问题时会涉政府行政首长利益方行政首长方委政府等领导干涉监督工作情况审计工作单独性受控制领导干部干预审计工作审计工作独立性受损害法客观公正进行审计导致违背国家审计员职业道德准遵循甚会国家审计员觉遵守职业道德积极性觉性降低
312职业道德准体系健全影响职业道德约束力
职业道德没法律样具国家意志性没国家权利保护出仅专业素养力等层面国家审计员职业道德水做出求说严格法保守秘密客观公正等引导国家审计员树立正确职业道德观念国家审计员违规现象处罚严格完善职业道德规范体系提升审计员职业道德建设水前提条件西方国家美国特重视国家审计员职业道德素质建立包括职业道德行准行守行守解释道德裁决等四层次容职业道德准国国家审计署制定相关准国家审计员职业道德规定具体实践操作指导性较差没形成系统准体系缺乏职业道德判断引导出国审计员职业道德准缺乏系统性完整性职业道德遵守违背行没明确赏罚条例违反国家审计员职业道德行没力处罚措施审计员职业道德体系健全国国家审计员职业道德建设中出现缺陷素
32审计意识
321法制观淡薄
伴济发展审计领域法律制度断完善然发布相关法规审计活动相应法律保障审计员重视学法规致处理事务中遵纪守法制度办事新闻中描述某会计师事务知某企业财务造假然顾法律制度企业提供保留建议审计报告事件种违规现象社会耻辱实事求导致济严重损失公司层面讲身发展负责尊重国家审计员身层面讲损形象害国家利益国家说导致资产流失造成济损失
322道德意识滑坡
计划型市场型济转变环境中正风审计者断诱惑受干扰结果失公正审计者贪慕财富寻求利益导致审计风正坏思想抬头开展工作困难重重审计者忽视职业操守顾审计行业客观公正道德规范意造假甚出谋划策严重违反法律审计界带严重负面影响
323敬业精神缺乏
审计者相信验采方式方法进行指导实际务开展中尤明显审计员没形成良三观会责感甚导致私欲严重层次利益受损失济造成严重威胁丢失审计名誉阻碍审计公正导致审计业发展困难重重
33外部环境素
审计业发展坏员道德精神专业素养息息相关社会环境素决定着审计发展目前国诚信问题尤尖锐假伪劣产品虚假信息行业欺诈时发生商品流入市场假伪劣产品现环境守诚信导致行业受影响较严重审计界避免部分追求富贵知法犯法导致影响较
4加强国审计职业道德建设应采取措施
41加强审计制度体系建设
411建立健全职业理体制机制
职业化建设明晰职业力掌控力位工资安全等容理系统职业道德建设角度国审计者工作者选择够严格没专业学参加者通背景关系等种形式加入进审计机关行政化理审计员职业升渠道狭窄导致审计员进取意识强通改进职机制力推动专业进程资格认证安全保障培养激励等层次进行着手准备规范完善审计职业化理体制机制助提升审计员职业道德水
412完善审计职业道德规范体系
纳原审计基础体系做出次较范围调整国审计机制完善优化做巨贡献年着国审计工作程度广度规模逐渐升高审计员行工作开展等断新规定目前准审计业务质量控制审计员职业道德等方面容够精准审计全覆盖战略转型契机修改完善审计员职业道德准审计者工作操守修改完善确保审计者断完善职业意识强化思想层面公操守
42加强国家审计员职业道德建设思想指导
国审计署刮起审计风暴国家审计事业位提升年审计长审计工作报告会社会高度注意群众期值升增加国审计者道德建设需
审计执业环境发生深刻变革重塑市场济相适应国家审计员职业道德指导思想势必行重塑审计员职业道德思想国国情相适应市场建中存消极素破坏国市场秩序需道德规章进行维护监严格法客观公正审计杜绝弄虚作假行方面市场济收益化计划济差距审计程中考虑审计方正利益审计职业道德建设应考虑方面需求重朔审计者职业操守定国家规定标准相适应区单位审计者操守境界相差尤巨身素质水准相较说非常低国审计者操守建设应该考虑身实际文化出发防止改进形成脱离实际道德准审计员职业操守观念应时俱进先进国家学鉴国家审计员职业操守带国社会义色彩西方资义操守区会着阶级变换改变应融合国传统文化发展社会义济成长规律相适应时保证身特色稳定时西方职业道德精华部分应该吸收鉴国家
43优化国家审计员执法环境
审计环境优劣影响职业道德水高低法制健全体系完善道德意识淡薄公意识低中心突出环境营造出高品味审计职业道德变十分困难优化审计环境光会计审计职业努力够时结合社会方面变革协调审计职业道德建设社会提出提高道德觉悟重视道德修养净化环境基求行业应提高道德意识营造建设谐环境努力净化审计外部行环境时做法需改变现亲入传统理念推广公公正选拔制度加强违法行击做法审计讲法办事等审计者国形式问题严重选择视道德修养出污泥染应该审计界整顿目标努力方样社会更加尊敬审计业抬高行业生意等带动行业健康发展
5结
审计行业部矛盾较突出持续长时间体现：会阻碍市场济健康发展导致社会公信力丧失第二做公公正审计程中需审计员行进行规范建立相应信评级制度审计公司国家财务报告进行监督三社会期现舆监督网络监督占非常重位职业道德教育基础院校教育求重视审计教育
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外文资料翻译译文
国审计职业道德探究
年公行政理学校公资金问题予足够重视问题包括谁什什时候通样方式某方面政府理部门公资金问题重视理解美国政府决策中公预算拨款程处核心位公行政理学校课程教学等预算支出通严格审核师生知道公财政支出方预算资金安排业领域方面开支预算资金程中需加强公财政预算理
令遗憾少关注美国公财政支出绩效问题资金资金产生什影响等然审计发现提出问题予答案然少关注公财政绩效审计更会关注济性效率性效益性审计概念应国外公项目政府清楚绩效审计目前公财政项目审计评估行政部门未涉更深层次更持久研讨公部门理者立法机关报告公财政资金情况否公财政资金作预算程组成部分实现呢公财政预算部门必须探索解决问题出合适答案
90年代中期美国公执行机构逐渐扩次扩特点联邦政府增加量规划评估员需相应扩审计评估范围学校开设关政府公理财政预算审计课程出版物增加公理财政预算审计栏目增加审计员数量满足政府社会需
美国审计署(GAO)1921年创建受关注然重作目前国会难理解没肯定国家立法机构审核评估政府计划部门新项目通授权1979年正式绩效审计报告出现通国会审查政府部门新建项目已成种普遍现象绩效审计报告送立法项目评估部LPES发表罗特格斯学交易学院政治发展报告纽约州政府机构公布134州调查中20审计机构1977年创建绩效审计绩效审计报告增长反映组织机构变化发展国会报告中称二十世纪 70年代中期公项目数量仅25某情况立法机构职责职业审计机构相1977年1978年44州中少立法机构责审计部1998年国家报告里州少五家职业审计立法机构
州通面两种途径实现绩效审计考核目标
审计国家立法机关中体现绩效性绩效审计办公室里力立法审计师数情况立法审计师工作员责立法审计委员会成员包括两院政负责传统意义表现审计员常规财务审计合规性审计审计员增加审核评估尤加强效率性效性方面审计1967年蒙州立法办公室立法审计师绩效审计作立法力考核标准1973年前办公室财务审计时起审计师绩效审计覆盖重课题重项目工赔偿国家机动车牛奶价格法规等外短时期里 蒙州州理委员会求会计师水工银行职员执行绩效考核州采种审计方法包括加利福尼亚夏威夷伊利诺斯州堪萨斯州明尼苏达州田纳西州
建立特殊立法审查机构评定委员会体现绩效审计通常职员素质纳入绩效考核中更传统审计工作留州审计机构康涅狄格审计调查委员会创建1972年种典型特殊委员会2001年该会通严格绩效考核立法机构该委员会授权赋予委员会审计调查法定权力委员会工作进行审查委员会中10名职员发表12项评估课题职业教育开支医疗补助资金进行绩效考核环境保护部门工作公民权利维护情况进行审查州种途径方法包括麻萨诸塞州密西西州纽约维吉尼亚州华盛顿
绩效审计工作方法员工董事意考虑政治素情况招聘员工新招聘员工进行定期绩效考核激发员工部积极性适应激烈社会竞争提高工作效率
普遍学科包括公理审计商业员工包括律师行学家然科学家统计员政府认基础研究力分析力口头书面沟通力背景较起更重公理审计领域外果具较强会计金融方面力够进行财务审计绩效审计更加容易重视
审计员遵循数州立法机关总体指导方针1972年签订黄皮书审计政府公部门组织计划活动功提供帮助黄皮书封面审计工作标准标准包括员资格规划监督证报告审核
绩效审计差异政府公项目实施阶段审计数州议员选择公项目前期进行审核审计员总通公项目期回顾收集数进行审计州公项目进行中期考核通举行立法听证会查网站者通协助采访分析数制定完成审计报告做法根达绩效审计效果求
国家理层立法程序通采修改否决草拟建议方式建立套完善绩效审计理体系立法会议员通积极讨提出效合理建议绩效审计理体系快建立颁布实施数立法审计机关征求意见授权政府行政部门审查完成报告副意见成公布报告中重部分许定期报告通审计机构进行严格年度审查调查工作员实施立法执行行政部门公项目进展程度审计员根立法报告中提出重点问题行政理部门具体职进行重新绩效考核
执行机构官员始终种绩效审计方式进行工作理够获取更金钱够提供更处会背离初职公工程公路部门项目招标官员中会发生舞弊权谋私侵吞国家公财政资金完善绩效审计理体系会审利杜绝种腐败行
种完善绩效审计理体系介绍田纳西河流域理局董事局董事长估计田纳西河流域10万鸟类节约成 100000感叹道帝群鸭子没知道种饲养理方式效果
政府理部门考核中审计员运绩效审计进行考核种简单方法通执行评分卡提高审计官员评分放审计报告中没张未决策中提供客观信息官员重务
许绩效审计通常关注公问题实际成效关水资源政策堪萨斯采绩效审计方式改善现水资源紧缺现状提高水资源利效率便更效理现水资源区域会议研究关水资源利状况会者建议应规划现开始实施水资源决策更贯彻 许重审计程影响形容易测量标签门狗探子审计机构审计会感意外政府审计部门审计长久直视价值公众相信政府审计够减少欺诈浪费理善切实际公财政预算求普通体检样预防效果价值绩效审计程中存样情况问题官员数选择辞职审计员表示抗议愤怒沮丧损绩效审计样辞职南卡罗纳州公医疗补助金绩效审计没意义支持者认良绩效审计工作促进更理
审计工作需客观性专业性受政治压力影响意味着立法应赋予审计独立权权难题立法机关间素预示着强敏感性联系性调矛盾时需强权势作保障希审计官员命权赋予总审计师
果没样保证权力围绕绩效审计工作避免会带令失结果 审计师达完全客观审计效果专业工作员执行问题会出现问题政府公理部门公财政绩效审计发展没发挥重作然政府审计关注公行政理方面教授公学校传授审计课程容丰富立法机构传授审计课程非常限立法机关侧重制定法律通常忽视监督绩效审计
公理学校课程设计受许课程竞争：例行研究定量研究制度研究等方面课程选择应该允许学生摆脱基核心课程济学金融会计审计 (统计访谈问卷调查等) 等方面理解执行效审计监督工作求服务实践程中暴露出审计员知识足公行政理学校年轻学生应学掌握基理审计知识政府审计部门培养年轻学生少兴趣解公行政机制政府工程实效性重性股票分红金钱产生极热情 公财政资金绩效审计漠关心
公理失败政府官员强调必须追究美国政府公财政理局责财政理局关财务审计情况合规审计情况绩效审计状况进行谨慎分析强调财务报告审计报告必需外定期检查遵循严格审计程序提高审计工作效率般审计部门应建立绩效审计制度确立公项目具体目标公项目实施程中需发挥绩效审计作外公行政理审计教育培训特重视种教育需长时间特公理绩效审计教育
外文原文
Audit research
Schools of public administration over the years have given attention bordering on idol worship to who gets what when and how In some ways that worship is understandable Public budgeting and the appropriations process are at the heart of policy and decision making in American government Schools and programs in public administration teach budgeting under a variety of titles When contemplating career opportunities their students learn that budgeting is where the action is
Regrettably little attention has been given in American public administration to issues of accountability how funds are used how their use is reported to the public and what impact funding has had Auditing raises these questions and provides answers＇ But auditing is little known in public administration circles and with few exceptions public administration does not teach auditing＇ The concept of financial efficiency and effectiveness accountability is almost foreign to public administration students and to public managers The current interest in program evaluation by executive branch agencies does not address the deeper and more lasting issues how are public sector managers to report to legislators on the use of public resources Can this be accomplished as an integral part of the budget process Public administration programs must explore answers to these questions
Since mid1990s public executive agencies in the United States have dramatically expanded evaluation activities This expansion has been marked by the establishment of large planning and evaluation staffs in cabinet level departments of the federal government the publication of numerous books on the topic the appearance of journals devoted exclusively to evaluation and the introduction of evaluation courses and fields of concentration at major universities
Nevertheless the considerable growth and change of formal post audit and evaluation activities at the state legislative level has gone largely unnoticed The US General Accounting Office GAO created in 1921 has received somewhat more attention However its important role as a congressional agency is still not well understood State legislatures evaluate existing government programs departments require authorization for new programs But the publication of formal performance audit reports has become a widespread phenomenon only in the1970s The number of performancetype reports sent to the Legislative Program Evaluation Section LPES Clearinghouse at the Eagleton Institute of Politics of Rutgers University has grown from five reports published in 1971 by one New York State agency to 134 reports published by state legislative audit agencies in 20 states in 1977
The growth of performance audit reports reflects the growth of the organizations which produce them The Council of State Governments reported that in 1998 there were only five states where sole post audit responsibilities rested with a legislative auditor By the mid1970s the number had grown to 25 and in others the legislatures shared post audit responsibility with executive branch agencies By the 197778 biennium 44 states had at least one legislative staff agency with primary responsibility for the post audit function
Regrettably little attention has been given in American public administration to issues of accountability how funds are used how their use is reported to the public and what impact funding has had
There are two major structural approaches to performance
Auditing in state legislatures One places the performance auditing capacity in the office of the legislative auditor In most cases the legislative auditor and his staff are responsible to a legislative audit committee which includes members of both chambers and political parties Traditionally legislative auditors confined their activities to financial and compliance audits Recently auditors have increased efforts to assess not only efficiency but also the effectiveness of state agencies and programs
In 1967 for example the Montana Office of the Legislative Auditor placed the performance auditing capacity in the legislative auditor＇s office Before 1973 however the office produced only financialcompliance audits Since then the auditor has issued performance audits covering topics such as workmen＇s compensation the state motor vehicle pool and milk price regulations In addition eight sunset reviews have been carried out covering state regulatory boards such as those on accountants plumbers and banks Other states which employ the post audit approach include California Hawaii Illinois Kansas Minnesota and Tennessee
The establishment of a special purpose legislative audit or evaluation committee with its own professional staff is a second approach to building a performance audit capacity These staffs generally conduct performance reviews while the more traditional audit work is left to the states＇ audit agencies In all cases these committees include members of both political parties The Connecticut Program Review and Investigations Committee established in 1972 is an example of the special purpose committee approach Originally limited strictly to performance evaluations the committee received statutory power in 2001 conduct investigations authorized by legislative resolution In 1999 the legislature gave the committee the responsibility to conduct sunset reviews The committee with a staff of about 10 has published 12 program evaluations on topics such as vocational education medicaid and juvenile corrections It also has conducted investigations of the Department of Environmental Protection and civil rights compliance by several departments Other states using this structural approach include Massachusetts Mississippi New York Virginia and Washington
Despite the different structures for performance audit efforts staff directors agree on the need to recruit staff without regard to political affiliation Most staffs include fewer than 15 professional employees Almost all agencies try to hire people with varied educational backgrounds
The most prevalent academic disciplines include business and public administration and the social sciences A few staffs include lawyers behavioral and natural scientists and statisticians Staff directors believe that basic research competence analytical ability and oral and written communication skills are more important than backgrounds in specific fields In contrast individuals with strong backgrounds in accounting and finance continue to perform financial audits Most state legislative audit staffs follow the general guidelines set down in the GAO＇s 1972 Yellow Book Standards for Audit of Governmental Organizations Programs Activities and Functions The Yellow Book covers standards for audit work such as staff qualifications planning supervision evidence reporting and review
One major difference among the staffs is the degree to which legislators participate in various stages of the projects In most states legislators formally chose the topics for study while the staff always designs the audit reviews and collects the data In a few states legislators participate by holding legislative hearings visiting program sites or in one state even assisting in interviews Staff personnel analyze the data reach conclusions and draft audit reports
In almost all states the staff drafts recommendations Legislators normally participate in the recommendations process through adopting modifying or rejecting them Adoption by legislators can mean merely rubberstamping staff recommendations or actively debating and altering those recommendations
Most legislative audit agencies send a copy of completed final reports for comment to the executive branch agency under review These comments are published as part of the reports Many post audit agencies conduct regular report flowup activities Annual staff reports note the extent of progress in implementing report recommendations by the legislature and executive branch State legislative auditors are placing renewed emphasis on the specific uses made of the reports by both legislative and executive officials
The considerable growth and change of formal post audit and evaluation activities at the state legislative level has gone largely unnoticed
Executive agency officials do not always view the process this way They fall into the ready trap that if only more money were available more good would result If left to themselves it seems likely that public works and highway departments would surely pave the whole nation with concrete This type of agency thinking gave birth to a wildlife flyway and feeding system proposed for varied species of fowl as they crossed through the Tennessee Valley
When presented to the Board of Directors of the Tennessee Valley Authority officials estimated that 100000 birds including innumerable ducks could be expected to use the system When the board chairman discovered the cost would be 100000 he exclaimed My God that a buck a duck No one knows if feeding a duck on its way to wintering in better weather is worth a dollar but it is not a bad way to think about the flyway and feeding system program
Overly zealous quest for audit implementation however can lead auditors to avoid important areas where either controversy or disinterest could result in a lack of action on staff recommendations This would impair rather than assist legislators in their oversight responsibilities
The easiest way to improve an audit implementation score is to learn what key officials want and then put it in an audit report No one advocates that strategy Simply providing objective information for consideration in future decisions is a crucial task of performance auditevaluation
Many auditevaluations bring to the attention of key officials potential problems before they become actual and costly ones A Kansas audit on water use policies recommended ways to improve existing water laws and integrate current information about water use for more effective management of current water resources The audit has served as a study document for legislative hearings and regional conferences on water use and its findings and recommendations should enable planners to make better decisions on water supply years from now
Many important effects of the audit process are intangible and thus not readily susceptible to measurement The labels watch dog and bird dog did not come to audit agencies by accident Audits of government agencies have long been considered valuable because they are believed to help minimize fraud waste mismanagement and unrealistic budget requests Like a regular medical examination this preventive effect is valuable but difficult to measure in dollars There are instances of officials resigning after completion of an audit in protest in anger or in sad recognition of the audit＇s accuracy Such resignationslike that following publication of the South Carolina Medicaid Auditare not evidence of implementation in any precise sense but lend support to the view that good audit work promotes better management
There seems to be great enthusiasm for distributing appropriate shares of the public purse but little concern for evaluating what is accomplished with the shares
Audit work requires objectivity professionalism and freedom from political pressures which suggests a considerable degree of independence within the legislative setting This difficult balancing act looks more precarious when one considers the evidence produced in the seven case studies two of the seven key factors likely to lead to audit implementation are legislator approval of audit report topics and legislator interest in the audits These factors suggest the need for a strong sensitivity and linkage to the legislature The most promise of reconciling these contradictory strong forces lies in a healthy term of office for the head audit official with difficult removal provisions and the power of staff appointment reserved to the chief auditor
Without such assurances the controversy which inevitab inevitably surrounds performance audit work is likely to bring disappointing resultsless than totally objective work performed by a less than totally professional staff The schools of public administration have not played a major role in the development of public sector auditing Yet many of the leading concerns of government auditing should be the concerns of public administration
Few professors of public administration teach auditing of any variety Courses in legislatures as organizations are scarce Those that exist focus primarily on lawmaking and usually ignore the oversight and accountability responsibilities of legislatures
The direction of courses in public administration schools is subject to many competing emphases for example behavioral research quantitative research and institutional research None of these options should allow students to escape from some basic core work in economics and finance research techniques statistics interviewing surveys etc accounting and oral and written communicationsall of which are essential to understanding and performing effective audit and oversight work Given the lack of exposure to auditing it is not surprising that so many eager young public administration students go forth seeking policy analysis positions if they cannot immediately be president governor or secretary of state they at least want to tell him how he should do his job There is little interest in the mechanics of understanding how and whether government works and in improving service delivery There seems to be great enthusiasm for distributing appropriate shares of the public purse but little concern for evaluating what is accomplished with the shares
Pubic administration has failed American governmental and financial administration by not stressing that public officials must be held accountable for the financial resources entrusted to them Accountability includes financial compliance and performance auditing Careful financial reporting and auditing is required Periodic outside examinations of organizational and program efficiency and effectiveness should be understood and welcomed Public administration education and training should stress accountability in general and the audit function in particular Such education is long the audit function in particular Such education is long overdue
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[1]郭志英 国家审计职业道德建设存问题策分析——基问卷调查启示[J] 中国市场 2013(25)
[2]徐淼 浅析国审计员职业道德建设研究[J] 东方企业文化 2012(19)
[3]王红蕾 审计职业道德建设[J] 辽宁济理干部学院(辽宁济职业技术学院学报) 2011(06)
[4]宁林彬陈励 高职院校职业道德教育现状策分析[J] 现代企业教育 2011(20)
[5]颜廷生 浅审计职业道德[J] 现代企业教育 2011(08)
[6]王娴娟 走出企业部审计误区——部审计失败应策略探讨[J] 代济 2016(27)
[7]李爱华王俊迪 国企业部审计存问题策[J] 中国集体济 2016(28)
[8]王春蕾 国审计员职业道德问题研究[J] 企业研究 2014(02)
[9]褚秋亭 国审计行业现状问题分析[J] 企业研究 2011(24)
[10]贾叶 浅析审计职业道德[J] 行政事业资产财务 2011(06)
[11]林克明 培养学生审计职业道德思考[J] 江西金融职工学学报 2010(03)
[12]StephenKwamena Aikins Government Internal Audits The Determinants of Quality Supervisory Review of Audit Documentation[J] International Journal of Public Administration 2013 (10)
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专家评阅
2017512017510
11
毕业文答辩
20175112017524
12
评定学生终文成绩评出院优秀文
20175252017531
课题信息：
课题性质： 设计□ 文√
课题源： 教学√ 科研□ 生产□ □
发出务书日期：
指导教师签名：
年 月 日
教研室意见：
教研室签名：
年 月 日
学生签名：
毕业文题目
国企业审计道德探究
开题报告（阐述课题目意义研究现状研究容研究方案进度安排预期结果参考文献等）
文研究目意义
1．研究目：着国市场济深化发展济行占市场济中重环节审计济行监督重性日渐凸显行业断发展进步实施方法技术手段停提高正飞速发展社会义济建设社会群体中拜金思想逐利现象越发严重行业中陆续发现审计失范等缺乏职业道德行审计员职业道德忽视整行业遭遇严重诚信危机审计员职业技水操作水准员素质影响着整审计工作质量员素质更影响审计工作质量核心素职业道德素质高低更成重中重
2．研究意义
（1）理意义：现代审计作济社会运行免疫系统规范国家财政支出提高财政资金效益揭露揭露济违法坏纪事件保障国家济稳定运行等方面发挥着重作审计机关实践充分发挥审计免疫系统功必须提高审计工作质量降低审计风险审计员职业道德水直接影响着审计监督作发挥加强审计道德建设提高审计质量规避审计风险效途径
（2）现实意义：审计职业道德研究效保证国企业正确道德观建设加强企业相关员审计道德建设加强国众企业工作效率提高企业诚信度助企业健康高速发展国市场济提供动力保障市场济快速发展时保障国济发展稳运行
二研究现状
1．国外研究现状：Kohlberg道德认知发展理道德认知发展理形成20世纪60年代中期会计道德研究真正引起关注始20世纪80年代末已发展会计行研究扩展领域国外会计道德研究基道德认知发展围绕着道德决策产生程影响素展开做量理实证研究已取丰富研究成果Ponmemon（1990）认道德决策指面道德困境时种行动方案结果进行道德判断选择采取行动整程Rest继承Kohlberg道德认知发展理基础道德决策分四阶段道德辨识道德判断道德意图道德品性
2．国研究现状：年国审计道德方面出现许许问题众研究学者根具体问题发表法审计行业研究现状方面2011年褚秋亭发表国审计行业现状问题分析2013年郭志英发表国家审计职业道德建设存问题策分析——基问卷调查启示2014年王春蕾发表国审计员职业道德问题研究2016年王娴娟发表走出部审计误区——部审计失败策略探讨李爱华王俊迪发表国企业部审计存问题策审计道德建设方面2011年贾叶发表浅析审计职业道德颜延生发表浅审计职业道德王红蕾发表轮审计职业道德建设2012年徐淼发表浅析国审计员职业道德建设研究审计道德教育方面2010年林克明发表培养学生审计职业道德思考2011年宁林彬陈励发表高职院校职业道德教育现状策分析
三研究容
1前言
2 国审计员道德问题现状
21国审计员道德意识缺失
22会计业需严重污染审计道德
23监法律完善
24审计失信成低造成失信情况严重
25国审计行业道德问题恶性循环
3审计员提升道德素质必性
31审计工作需高素质员进行
32实现社会公众高素质审计员期
33适应市场济客观求
34企业伦理文化战略需
4提升审计员道德素质建议
41增强国家法律审计道德建设保障
42提高企业审计员道德培养
43优化审计环境
44学生时代开始树立审计员正确职业道德观
5结
四研究方案
1．利中国知网维普万方等数库完成毕业文相关容文检索利图书馆图书资源查阅相关理容充分利互联网进行资料检索收集
2．通文献资料法收集相关资料利手中资料国企业审计道德进行探究出加强国审计道德建设结
五进度安排
12016102620161110确定毕业文选题收集资料整理资料完成文务书
22016111020161125编写文提纲撰写开题报告进行开题完成开题答辩
3201611262017110进步查找资料作社会调查
420171112017131撰写文完成第稿交指导教师
52017212017214指导教师阅改文
620172152017229修改文完成第二稿交指导教师
72017312017315指导教师阅改文完成中期检查表
82017316201741修改文完成第三稿交指导教师
92017422017415指导教师阅改文返学生修改立交指导教师
1020174162017430专家评阅
112017512017515毕业文答辩
1220175162017531评定学生终文成绩评出院优秀文
六 预期结果
效帮助审计员着约束行调整审计工作中形成社会关系促进社会义市场济繁荣市场秩序良运转
七参考文献
[1]郭志英 国家审计职业道德建设存问题策分析——基问卷调查启示[J] 中国市场 2013(25)
[2]徐淼 浅析国审计员职业道德建设研究[J] 东方企业文化 2012(19)
[3]王红蕾 审计职业道德建设[J] 辽宁济理干部学院(辽宁济职业技术学院学报) 2011(06)
[4]宁林彬陈励 高职院校职业道德教育现状策分析[J] 现代企业教育 2011(20)
[5]颜廷生 浅审计职业道德[J] 现代企业教育 2011(08)
[6]王娴娟 走出企业部审计误区——部审计失败应策略探讨[J] 代济 2016(27)
[7]李爱华王俊迪 国企业部审计存问题策[J] 中国集体济 2016(28)
[8]王春蕾 国审计员职业道德问题研究[J] 企业研究 2014(02)
[9]褚秋亭 国审计行业现状问题分析[J] 企业研究 2011(24)
[10]贾叶 浅析审计职业道德[J] 行政事业资产财务 2011(06)
[11]林克明 培养学生审计职业道德思考[J] 江西金融职工学学报 2010(03)
[12]StephenKwamena Aikins Government Internal Audits The Determinants of Quality Supervisory Review of Audit Documentation[J] International Journal of Public Administration 2013 (10)
指导教师意见：
指导教师签名：
年 月 日
教研室意见：
审查结果： 意□ 意□
教研室签名：
年 月 日
侯赛夏拉夫（2012）审计理结构书中审计理学科中剥离出独立陈述第部重作品审计理门学科起弥补作该书包括苏格拉底体漠洛克康德等哲学家道德理解般道德理基础执笔行准提出具体异议应运常规范指导检测特指行准
马丁（2013）审计探析书中审计职业身说矛盾涵较深层次体现四方面第审计职业操守利益应该放首位矛盾假名审计者没良职业道德操守审计者合谋造假权谋私审计工作监督关作充分发挥会市场济健康发展起阻碍作社会公信力丧失次社会制度中达公公正审计需审计员进行监督理需信评级机构参进审计公司国家财务报告进行执行7月21日美国政府提交份法律草案国会草案中提出理评级机构进行全面加强监督决定利说明三社会期舆监督网络监督起着非常重作社会期够促进相关事业改进审计例外通社会监督网绍舆监督力量完成审计独立性促进审计员职业道德建设四审计职业道德教育方面良职业道德建立非夕事情进行长期学工作实践逐渐养成专业审计员想建立职业道德职业道德教育基础院校教育续教育起进步充实作
李金华（2013）审计员职业道德书中深刻剖析国审计员职业道德重性书中指出审计员事审计职业行时必须遵循行规范准审计职业道德四点审计职业道德涵(1)具独立客观正直勤勉特点(2)保持谨慎态度职业判断时应谨慎合理(3)必须具胜专业工作力进步提高具较强际交力(4)进行审计工作时必须坚持诚信廉洁保密性坚决杜绝损职业判断审计单位谋取利益行
杨昌红审计学书中提出 审计济活动监督审查收集证进行评估检验济活动否违规违法提供评价鉴证行活动济监督基职执行体性质审计分国家审计社会审计部审计三类列执行体中具备专业知识技保持独立客观公公正态度保密原执行审计业务承担法律责工作员称审计员职责审计单位财政(包括财政预决算执行审计预算外资金审计)财务收支审计国家专项资金审计离审计工程项目审计委托机构委托项目审计单位济活动实施情况审计结果出具客观公正真实审计报告审计工作质量坏结果否真实效国家社会着直接间接影响影响审计工作质量素审计员职业技水操作水准职业道德等牵涉整审计工作质量关键审计员素质尤职业道德素质
李军生（2013）审计职业道德素养书中指出律律价值目标国外审计职业道德形成发展历三阶段分 ()律阶段律阶段核心审计职业责义务属社会防范审计体中重方面民欲受理约束种阶段(二)律阶段进行约束阶段种工作职责着心里道德行进行变化程(三)价值目标阶段阶段职业目标作种素职业进行审计工作职业道德种良心拧成体两点进行种结合结合外心价值够达致种道德进行高阶段
刘建民（2014）审计企业发展影响书中指出审计企业发展影响两方面进行阐述首先提高企业生存价值企业生存价值提高企业中必损失起减预防作审计工作存质功审计工作预防减发生济损失价值远远超审计成利企业生存发展企业效率济效益提高说种直接方式佳途径次提高企业部理质量伴着济全球化出现科学技术发展目前行业行业间发展开始元化趋势导致企业间越越复杂化部门部门间权责关系复杂化导致行业间竞争加强企业间争夺市场部门间利益战
总结
审计职业道德种需信念意志力价值良心实现建立审计职业道德体系工作需长时间够完成审计工作中审计职业道德教育方面需持续进行加强审计院校学生审计工作职业道德教育学生道德素质提高学生树立诚信职业格进行正确引导走入社会形成良职业道德创造条件奠定基础持续进行岗前职业道德教育职审计员职业道德继续教育真正实际中落实审计职业道德教育培养出高层次适应济发展审计彻底矫正现审计道德败坏现象
摘
职业道德种操守约束类履行职工作标准情操品德时适行业行业规范种道德操守工作应职责审计职业道德中会职业道德基准具体指定注会事单独审计程中发展出体现社会般道德求职业相关特殊求较稳定职业观念理想职业行规范心性修养总审计职业道德维护保持工作公性合理性根条件文通审计职业道德相关理进行阐述指出工作员现职业道德存问题针中问题提出相应改进措施引导国审计事业持续健康发展
关键词：职业道德 审计 审计员
ABSTRACT
Professional ethics is the moral standard that people should abide by in the course of fulfilling their own work as well as the moral sentiment and quality which are suitable to it It is to meet the needs of a variety of professional needs of the business and the inevitable moral requirements the general social morality in the professional life of the specific embodiment The audit occupation ethics according to published Chinese CPA occupation morals basic standard refers to the forming process of CPA in the independent audit business and reflect the general social moral requirements and special requirements associated with the occupation the sum of professional ideas and ideals and standardize the occupation behavior and personal selfcultivation comparison stableIs engaged in the development of CPA separately in the audit process and reflects the general social moral requirements and special requirements associated with the occupation occupation sum of ideas and ideals and individual behavior norms occupation accomplishment more stableAudit professional ethics is one of the necessary conditions to maintain and maintain the fairness and impartiality of audit Based on the related theory of audit occupation morality is expounded pointed out that China＇s audit personnel occupation moral problems and puts forward the corresponding measures to solve our country＇s auditing personnel occupation moral problems so as to promote the development of China＇s audit industry sustained and healthy
Key word：Professional ethicsAuditAuditors
目 录
1前言 1
2审计职业道德分析 2
21审计职业道德涵 2
22审计职业道德基原 3
23审计职业道德建设意义 3
3审计职业道德存问题 4
31审计制度 4
32审计意识 5
33外部环境素 6
4加强审计员职业道德建设应采取措施 6
41加强审计制度体系建设 6
42加强国家审计员职业道德建设思想指导 6
43优化国家审计员执法环境 7
5结 7
参考文献 8
致谢 9
1前 言
审计部门监济动单立机制国环境济进行协调规范秩序意义审计工作利素工作者优秀职业操守保障职业道德决定审计事业反正速度进程工作者整体职业道德越高审计行业发展越快体系越稳定审计员操守培养非常重培养需力法律规章支持监督需优化职业道德体系更需工作者监督努力提升素质带动审计发展时离开社会相互配合身优势社会相结合审计更发展止国环境建迅猛成长时审计行业停完善扩张观念考察证实带良成绩整审计行业部系统断优化升级效率提升国市场济外界诱惑断社会群体中拜金逐利群越越优秀传统道德高尚道德情操遭受着挑战问题断发生行业年频繁发生违反审计正常评判情况导致受极坏影响审计诚信问题行业极重集中体现两方面
国家方面关资料知国家收缴正款指标分配专业审计股参工作工作者揭露调查审计者会颁发相应奖励国家颁布奖惩规：心责达目标工作者予奖励没完成务工作者需例奖金进行扣完成更务相奖励超出例进行计算
果工作开展工作者收缴罚款会断增相应收奖励断增单位解状况予员相应补助弥补受损失事情逐渐变审计员审计单位类补助会欣受种现象害害危害社会然廉政建设反馈函制度基层审计机关已实行反馈信息中没反馈种受贿情况意味着基层审计种情况常见性甚包庇者认
社会审计方面银川广夏广夏(银川)实业股份限公司市点深圳证券交易2001年8月初时候出口报关单购销合开出假专增值税发票金融票免税文件进行伪造利润营业务收入进行巨额虚构等等行完全显露深圳中天勤会计师事务审计员出严重缺乏事实没保留意见审计报告解体2002年原全球会计师事务安达信陷入安然公司财务丑闻宣告破产2004年德勤作全球会计行业领导者中四(全球四会计师事务德勤普华永道毕马威安永简称)科龙电器资产价值确定情况出保留意见审计报告2007年毕马威深陷新华审计门2009年五粮液集团陷入调查门时社会相互配合身优势社会相结合审计更发展止国环境建迅猛成长时审计行业停完善扩张观念考察证实带良成绩
2国审计职业道德分析
21审计职业道德涵
边职业道德涵：
(1)保证独立客观原坚持正直勤勉
(2)保持严格态度应谨慎合理应职业判断
(3)工作力必须胜交际力较强
(4)保证工作诚信性廉洁性保密性坚决防止损职业判断权谋私权钱交易等行段发生
审计职业工作开展必须坚持独立性原审计员站国家角度根事实说话工作中作符合规定保证公审计独立性中实质独立实质独立形式独立说审计员受审计单位遵守避嫌原损害审计独立性行受审计单位负责审计员工直系亲属否审计员会怀疑否审计工作中遵守独立原审计员进行审计工作前必须牢记求审计权威性权威性审计员处审计工作中特点需法律规定职责容权限范围审计程序开展工作审计工作权威性审计员进行审计工作前必须牢记点求工作员抛开观素国家审计遵守法律准保持独立态度保障审计证客观效性做评价真实性公正性保证工作合理性原影响着审计工作开展规章办事制造虚假结果等行时发生银广厦五粮液等事件审计诚信产生阻碍意识提高审计职业道德已迫眉睫
审计济活动监督审查收集证实施评估审查济活动否违规违法进行评鉴行活动济监督基职执法部门特性化国家社会部审计列举执行体里保持公正公客观独立坚持保密原拥相关技专业知识担负相应法律责工作员成审计员职责审计单位财政国家专项资金审计离审计工程项目审计委托机构委托项目审计单位济活动实施情况根审计结果出客观公正真实审计报告审计工作水坏结果否真实效国家社会直接间接影响政府部门领导干部发现问题时会涉政府行政首长利益方行政首长方委政府等领导干涉监督工作情况审计工作单独性受控制领导干部干预审计工作审计工作独立性受损害法客观公正进行审计素时时刻刻影响着审计工作水提高说审计员职业道德操作水准职业技术水等会时刻影响审计工作整体质量方面中莫审计员素质尤审计员职业道德素质审计工作中通审计职业道德展现出审计员社会公德社会公德审计理中占分量审计员文化素质心独信念决定职业道德初级阶段需国家充分保证效实施社会断前发展道德标准定规定扩展成变
22国审计职业道德基原
审计工作者开展务时需操守进行工作简称审计职业道德国新制定职业道德准中法独立审计重信息进行重点保护秉持浪费原工作恪职守点审计机关审计员职业道德十八条准核心容审计员言法律工作保证正义感工作严格求具体求
221独立性
独立审计根求审计工作者开展工作时出份关审计报告份报告实质形式单独出说独立性原正审计建议时候出客观公建议审计员进行工作时项工作够产生具定法律效益应该遵循宪法审计法等法规基础受团体组织干扰独立发表结提供意见
222客观性
审计职求充分展现出根保障作审计员审计工作阶段定第三方角度考虑保持客观性判断调查相关事项陈述观点时候应实事求相关单位观点影响相应应身观意愿实情出示审计报告
223公正性
审计员工作中秉持公正原拥正直诚实品格处理事务时候秉持公公正态度方效益等化公正审计工作执行起作遵守公正原审计报告法律发挥效力终国济快速飞跃
23国审计职业道德建设意义
231审计职业道德具重济功
基两权分离产生审计职业团体作会计信息者代理存然需负相应社会责效益化价值回报作单独体会计师事务首先考虑应该济效益问题激烈市场竞争中生存问题
232审计职业道德法律规范具备特殊功
审计职业道德构筑防止业员越轨第道防线逐步深入提高职业员职业道德形成较高职业品质区法律规范业员动道德承担第步加强律力培养职业道德特殊性展现出会计师事务单独体会计师事务优先考虑问题定愈发激烈市场竞争中生存问题时常说济效益问题律力培养养成通外部约束控制断反复终升华养成高品质道德惯国现阶段加强职业道德建设制度完善着意义
233保证审计工作质量重手段
审计工作质量国家公众利益影响占例第点审计员道德水高低想更应工作相互关系秉持高尚职业道德清廉节操尊重理解高效完成职工作方面提高审计员职业道德素质确保工作质量根保障
3国审计职业道德存问题
职业道德规范中存严重问题利益分追求国长期受前社会封建思想计划济制约市场济中消极素限制国审计员素质总体水高审计员素质提升速度远远赶市场济发展速度
31审计制度
311国家审计监督权运行体制限制审计独立性遵循
国实行行政理模式中央方级政府审计机关会受级政府行政首长领导理级审计机关监督政府属部门财政收支监督政府公权力运行政府部门领导干部发现问题时会涉政府行政首长利益方行政首长方委政府等领导干涉监督工作情况审计工作单独性受控制领导干部干预审计工作审计工作独立性受损害法客观公正进行审计导致违背国家审计员职业道德准遵循甚会国家审计员觉遵守职业道德积极性觉性降低
312职业道德准体系健全影响职业道德约束力
职业道德没法律样具国家意志性没国家权利保护出仅专业素养力等层面国家审计员职业道德水做出求说严格法保守秘密客观公正等引导国家审计员树立正确职业道德观念国家审计员违规现象处罚严格完善职业道德规范体系提升审计员职业道德建设水前提条件西方国家美国特重视国家审计员职业道德素质建立包括职业道德行准行守行守解释道德裁决等四层次容职业道德准国国家审计署制定相关准国家审计员职业道德规定具体实践操作指导性较差没形成系统准体系缺乏职业道德判断引导出国审计员职业道德准缺乏系统性完整性职业道德遵守违背行没明确赏罚条例违反国家审计员职业道德行没力处罚措施审计员职业道德体系健全国国家审计员职业道德建设中出现缺陷素
32审计意识
321法制观淡薄
伴济发展审计领域法律制度断完善然发布相关法规审计活动相应法律保障审计员重视学法规致处理事务中遵纪守法制度办事新闻中描述某会计师事务知某企业财务造假然顾法律制度企业提供保留建议审计报告事件种违规现象社会耻辱实事求导致济严重损失公司层面讲身发展负责尊重国家审计员身层面讲损形象害国家利益国家说导致资产流失造成济损失
322道德意识滑坡
计划型市场型济转变环境中正风审计者断诱惑受干扰结果失公正审计者贪慕财富寻求利益导致审计风正坏思想抬头开展工作困难重重审计者忽视职业操守顾审计行业客观公正道德规范意造假甚出谋划策严重违反法律审计界带严重负面影响
323敬业精神缺乏
审计者相信验采方式方法进行指导实际务开展中尤明显审计员没形成良三观会责感甚导致私欲严重层次利益受损失济造成严重威胁丢失审计名誉阻碍审计公正导致审计业发展困难重重
33外部环境素
审计业发展坏员道德精神专业素养息息相关社会环境素决定着审计发展目前国诚信问题尤尖锐假伪劣产品虚假信息行业欺诈时发生商品流入市场假伪劣产品现环境守诚信导致行业受影响较严重审计界避免部分追求富贵知法犯法导致影响较
4加强国审计职业道德建设应采取措施
41加强审计制度体系建设
411建立健全职业理体制机制
职业化建设明晰职业力掌控力位工资安全等容理系统职业道德建设角度国审计者工作者选择够严格没专业学参加者通背景关系等种形式加入进审计机关行政化理审计员职业升渠道狭窄导致审计员进取意识强通改进职机制力推动专业进程资格认证安全保障培养激励等层次进行着手准备规范完善审计职业化理体制机制助提升审计员职业道德水
412完善审计职业道德规范体系
纳原审计基础体系做出次较范围调整国审计机制完善优化做巨贡献年着国审计工作程度广度规模逐渐升高审计员行工作开展等断新规定目前准审计业务质量控制审计员职业道德等方面容够精准审计全覆盖战略转型契机修改完善审计员职业道德准审计者工作操守修改完善确保审计者断完善职业意识强化思想层面公操守
42加强国家审计员职业道德建设思想指导
国审计署刮起审计风暴国家审计事业位提升年审计长审计工作报告会社会高度注意群众期值升增加国审计者道德建设需
审计执业环境发生深刻变革重塑市场济相适应国家审计员职业道德指导思想势必行重塑审计员职业道德思想国国情相适应市场建中存消极素破坏国市场秩序需道德规章进行维护监严格法客观公正审计杜绝弄虚作假行方面市场济收益化计划济差距审计程中考虑审计方正利益审计职业道德建设应考虑方面需求重朔审计者职业操守定国家规定标准相适应区单位审计者操守境界相差尤巨身素质水准相较说非常低国审计者操守建设应该考虑身实际文化出发防止改进形成脱离实际道德准审计员职业操守观念应时俱进先进国家学鉴国家审计员职业操守带国社会义色彩西方资义操守区会着阶级变换改变应融合国传统文化发展社会义济成长规律相适应时保证身特色稳定时西方职业道德精华部分应该吸收鉴国家
43优化国家审计员执法环境
审计环境优劣影响职业道德水高低法制健全体系完善道德意识淡薄公意识低中心突出环境营造出高品味审计职业道德变十分困难优化审计环境光会计审计职业努力够时结合社会方面变革协调审计职业道德建设社会提出提高道德觉悟重视道德修养净化环境基求行业应提高道德意识营造建设谐环境努力净化审计外部行环境时做法需改变现亲入传统理念推广公公正选拔制度加强违法行击做法审计讲法办事等审计者国形式问题严重选择视道德修养出污泥染应该审计界整顿目标努力方样社会更加尊敬审计业抬高行业生意等带动行业健康发展
5结
审计行业部矛盾较突出持续长时间体现：会阻碍市场济健康发展导致社会公信力丧失第二做公公正审计程中需审计员行进行规范建立相应信评级制度审计公司国家财务报告进行监督三社会期现舆监督网络监督占非常重位职业道德教育基础院校教育求重视审计教育
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外文资料翻译译文
国审计职业道德探究
年公行政理学校公资金问题予足够重视问题包括谁什什时候通样方式某方面政府理部门公资金问题重视理解美国政府决策中公预算拨款程处核心位公行政理学校课程教学等预算支出通严格审核师生知道公财政支出方预算资金安排业领域方面开支预算资金程中需加强公财政预算理
令遗憾少关注美国公财政支出绩效问题资金资金产生什影响等然审计发现提出问题予答案然少关注公财政绩效审计更会关注济性效率性效益性审计概念应国外公项目政府清楚绩效审计目前公财政项目审计评估行政部门未涉更深层次更持久研讨公部门理者立法机关报告公财政资金情况否公财政资金作预算程组成部分实现呢公财政预算部门必须探索解决问题出合适答案
90年代中期美国公执行机构逐渐扩次扩特点联邦政府增加量规划评估员需相应扩审计评估范围学校开设关政府公理财政预算审计课程出版物增加公理财政预算审计栏目增加审计员数量满足政府社会需
美国审计署(GAO)1921年创建受关注然重作目前国会难理解没肯定国家立法机构审核评估政府计划部门新项目通授权1979年正式绩效审计报告出现通国会审查政府部门新建项目已成种普遍现象绩效审计报告送立法项目评估部LPES发表罗特格斯学交易学院政治发展报告纽约州政府机构公布134州调查中20审计机构1977年创建绩效审计绩效审计报告增长反映组织机构变化发展国会报告中称二十世纪 70年代中期公项目数量仅25某情况立法机构职责职业审计机构相1977年1978年44州中少立法机构责审计部1998年国家报告里州少五家职业审计立法机构
州通面两种途径实现绩效审计考核目标
审计国家立法机关中体现绩效性绩效审计办公室里力立法审计师数情况立法审计师工作员责立法审计委员会成员包括两院政负责传统意义表现审计员常规财务审计合规性审计审计员增加审核评估尤加强效率性效性方面审计1967年蒙州立法办公室立法审计师绩效审计作立法力考核标准1973年前办公室财务审计时起审计师绩效审计覆盖重课题重项目工赔偿国家机动车牛奶价格法规等外短时期里 蒙州州理委员会求会计师水工银行职员执行绩效考核州采种审计方法包括加利福尼亚夏威夷伊利诺斯州堪萨斯州明尼苏达州田纳西州
建立特殊立法审查机构评定委员会体现绩效审计通常职员素质纳入绩效考核中更传统审计工作留州审计机构康涅狄格审计调查委员会创建1972年种典型特殊委员会2001年该会通严格绩效考核立法机构该委员会授权赋予委员会审计调查法定权力委员会工作进行审查委员会中10名职员发表12项评估课题职业教育开支医疗补助资金进行绩效考核环境保护部门工作公民权利维护情况进行审查州种途径方法包括麻萨诸塞州密西西州纽约维吉尼亚州华盛顿
绩效审计工作方法员工董事意考虑政治素情况招聘员工新招聘员工进行定期绩效考核激发员工部积极性适应激烈社会竞争提高工作效率
普遍学科包括公理审计商业员工包括律师行学家然科学家统计员政府认基础研究力分析力口头书面沟通力背景较起更重公理审计领域外果具较强会计金融方面力够进行财务审计绩效审计更加容易重视
审计员遵循数州立法机关总体指导方针1972年签订黄皮书审计政府公部门组织计划活动功提供帮助黄皮书封面审计工作标准标准包括员资格规划监督证报告审核
绩效审计差异政府公项目实施阶段审计数州议员选择公项目前期进行审核审计员总通公项目期回顾收集数进行审计州公项目进行中期考核通举行立法听证会查网站者通协助采访分析数制定完成审计报告做法根达绩效审计效果求
国家理层立法程序通采修改否决草拟建议方式建立套完善绩效审计理体系立法会议员通积极讨提出效合理建议绩效审计理体系快建立颁布实施数立法审计机关征求意见授权政府行政部门审查完成报告副意见成公布报告中重部分许定期报告通审计机构进行严格年度审查调查工作员实施立法执行行政部门公项目进展程度审计员根立法报告中提出重点问题行政理部门具体职进行重新绩效考核
执行机构官员始终种绩效审计方式进行工作理够获取更金钱够提供更处会背离初职公工程公路部门项目招标官员中会发生舞弊权谋私侵吞国家公财政资金完善绩效审计理体系会审利杜绝种腐败行
种完善绩效审计理体系介绍田纳西河流域理局董事局董事长估计田纳西河流域10万鸟类节约成 100000感叹道帝群鸭子没知道种饲养理方式效果
政府理部门考核中审计员运绩效审计进行考核种简单方法通执行评分卡提高审计官员评分放审计报告中没张未决策中提供客观信息官员重务
许绩效审计通常关注公问题实际成效关水资源政策堪萨斯采绩效审计方式改善现水资源紧缺现状提高水资源利效率便更效理现水资源区域会议研究关水资源利状况会者建议应规划现开始实施水资源决策更贯彻 许重审计程影响形容易测量标签门狗探子审计机构审计会感意外政府审计部门审计长久直视价值公众相信政府审计够减少欺诈浪费理善切实际公财政预算求普通体检样预防效果价值绩效审计程中存样情况问题官员数选择辞职审计员表示抗议愤怒沮丧损绩效审计样辞职南卡罗纳州公医疗补助金绩效审计没意义支持者认良绩效审计工作促进更理
审计工作需客观性专业性受政治压力影响意味着立法应赋予审计独立权权难题立法机关间素预示着强敏感性联系性调矛盾时需强权势作保障希审计官员命权赋予总审计师
果没样保证权力围绕绩效审计工作避免会带令失结果 审计师达完全客观审计效果专业工作员执行问题会出现问题政府公理部门公财政绩效审计发展没发挥重作然政府审计关注公行政理方面教授公学校传授审计课程容丰富立法机构传授审计课程非常限立法机关侧重制定法律通常忽视监督绩效审计
公理学校课程设计受许课程竞争：例行研究定量研究制度研究等方面课程选择应该允许学生摆脱基核心课程济学金融会计审计 (统计访谈问卷调查等) 等方面理解执行效审计监督工作求服务实践程中暴露出审计员知识足公行政理学校年轻学生应学掌握基理审计知识政府审计部门培养年轻学生少兴趣解公行政机制政府工程实效性重性股票分红金钱产生极热情 公财政资金绩效审计漠关心
公理失败政府官员强调必须追究美国政府公财政理局责财政理局关财务审计情况合规审计情况绩效审计状况进行谨慎分析强调财务报告审计报告必需外定期检查遵循严格审计程序提高审计工作效率般审计部门应建立绩效审计制度确立公项目具体目标公项目实施程中需发挥绩效审计作外公行政理审计教育培训特重视种教育需长时间特公理绩效审计教育
外文原文
Audit research
Schools of public administration over the years have given attention bordering on idol worship to who gets what when and how In some ways that worship is understandable Public budgeting and the appropriations process are at the heart of policy and decision making in American government Schools and programs in public administration teach budgeting under a variety of titles When contemplating career opportunities their students learn that budgeting is where the action is
Regrettably little attention has been given in American public administration to issues of accountability how funds are used how their use is reported to the public and what impact funding has had Auditing raises these questions and provides answers＇ But auditing is little known in public administration circles and with few exceptions public administration does not teach auditing＇ The concept of financial efficiency and effectiveness accountability is almost foreign to public administration students and to public managers The current interest in program evaluation by executive branch agencies does not address the deeper and more lasting issues how are public sector managers to report to legislators on the use of public resources Can this be accomplished as an integral part of the budget process Public administration programs must explore answers to these questions
Since mid1990s public executive agencies in the United States have dramatically expanded evaluation activities This expansion has been marked by the establishment of large planning and evaluation staffs in cabinet level departments of the federal government the publication of numerous books on the topic the appearance of journals devoted exclusively to evaluation and the introduction of evaluation courses and fields of concentration at major universities
Nevertheless the considerable growth and change of formal post audit and evaluation activities at the state legislative level has gone largely unnoticed The US General Accounting Office GAO created in 1921 has received somewhat more attention However its important role as a congressional agency is still not well understood State legislatures evaluate existing government programs departments require authorization for new programs But the publication of formal performance audit reports has become a widespread phenomenon only in the1970s The number of performancetype reports sent to the Legislative Program Evaluation Section LPES Clearinghouse at the Eagleton Institute of Politics of Rutgers University has grown from five reports published in 1971 by one New York State agency to 134 reports published by state legislative audit agencies in 20 states in 1977
The growth of performance audit reports reflects the growth of the organizations which produce them The Council of State Governments reported that in 1998 there were only five states where sole post audit responsibilities rested with a legislative auditor By the mid1970s the number had grown to 25 and in others the legislatures shared post audit responsibility with executive branch agencies By the 197778 biennium 44 states had at least one legislative staff agency with primary responsibility for the post audit function
Regrettably little attention has been given in American public administration to issues of accountability how funds are used how their use is reported to the public and what impact funding has had
There are two major structural approaches to performance
Auditing in state legislatures One places the performance auditing capacity in the office of the legislative auditor In most cases the legislative auditor and his staff are responsible to a legislative audit committee which includes members of both chambers and political parties Traditionally legislative auditors confined their activities to financial and compliance audits Recently auditors have increased efforts to assess not only efficiency but also the effectiveness of state agencies and programs
In 1967 for example the Montana Office of the Legislative Auditor placed the performance auditing capacity in the legislative auditor＇s office Before 1973 however the office produced only financialcompliance audits Since then the auditor has issued performance audits covering topics such as workmen＇s compensation the state motor vehicle pool and milk price regulations In addition eight sunset reviews have been carried out covering state regulatory boards such as those on accountants plumbers and banks Other states which employ the post audit approach include California Hawaii Illinois Kansas Minnesota and Tennessee
The establishment of a special purpose legislative audit or evaluation committee with its own professional staff is a second approach to building a performance audit capacity These staffs generally conduct performance reviews while the more traditional audit work is left to the states＇ audit agencies In all cases these committees include members of both political parties The Connecticut Program Review and Investigations Committee established in 1972 is an example of the special purpose committee approach Originally limited strictly to performance evaluations the committee received statutory power in 2001 conduct investigations authorized by legislative resolution In 1999 the legislature gave the committee the responsibility to conduct sunset reviews The committee with a staff of about 10 has published 12 program evaluations on topics such as vocational education medicaid and juvenile corrections It also has conducted investigations of the Department of Environmental Protection and civil rights compliance by several departments Other states using this structural approach include Massachusetts Mississippi New York Virginia and Washington
Despite the different structures for performance audit efforts staff directors agree on the need to recruit staff without regard to political affiliation Most staffs include fewer than 15 professional employees Almost all agencies try to hire people with varied educational backgrounds
The most prevalent academic disciplines include business and public administration and the social sciences A few staffs include lawyers behavioral and natural scientists and statisticians Staff directors believe that basic research competence analytical ability and oral and written communication skills are more important than backgrounds in specific fields In contrast individuals with strong backgrounds in accounting and finance continue to perform financial audits Most state legislative audit staffs follow the general guidelines set down in the GAO＇s 1972 Yellow Book Standards for Audit of Governmental Organizations Programs Activities and Functions The Yellow Book covers standards for audit work such as staff qualifications planning supervision evidence reporting and review
One major difference among the staffs is the degree to which legislators participate in various stages of the projects In most states legislators formally chose the topics for study while the staff always designs the audit reviews and collects the data In a few states legislators participate by holding legislative hearings visiting program sites or in one state even assisting in interviews Staff personnel analyze the data reach conclusions and draft audit reports
In almost all states the staff drafts recommendations Legislators normally participate in the recommendations process through adopting modifying or rejecting them Adoption by legislators can mean merely rubberstamping staff recommendations or actively debating and altering those recommendations
Most legislative audit agencies send a copy of completed final reports for comment to the executive branch agency under review These comments are published as part of the reports Many post audit agencies conduct regular report flowup activities Annual staff reports note the extent of progress in implementing report recommendations by the legislature and executive branch State legislative auditors are placing renewed emphasis on the specific uses made of the reports by both legislative and executive officials
The considerable growth and change of formal post audit and evaluation activities at the state legislative level has gone largely unnoticed
Executive agency officials do not always view the process this way They fall into the ready trap that if only more money were available more good would result If left to themselves it seems likely that public works and highway departments would surely pave the whole nation with concrete This type of agency thinking gave birth to a wildlife flyway and feeding system proposed for varied species of fowl as they crossed through the Tennessee Valley
When presented to the Board of Directors of the Tennessee Valley Authority officials estimated that 100000 birds including innumerable ducks could be expected to use the system When the board chairman discovered the cost would be 100000 he exclaimed My God that a buck a duck No one knows if feeding a duck on its way to wintering in better weather is worth a dollar but it is not a bad way to think about the flyway and feeding system program
Overly zealous quest for audit implementation however can lead auditors to avoid important areas where either controversy or disinterest could result in a lack of action on staff recommendations This would impair rather than assist legislators in their oversight responsibilities
The easiest way to improve an audit implementation score is to learn what key officials want and then put it in an audit report No one advocates that strategy Simply providing objective information for consideration in future decisions is a crucial task of performance auditevaluation
Many auditevaluations bring to the attention of key officials potential problems before they become actual and costly ones A Kansas audit on water use policies recommended ways to improve existing water laws and integrate current information about water use for more effective management of current water resources The audit has served as a study document for legislative hearings and regional conferences on water use and its findings and recommendations should enable planners to make better decisions on water supply years from now
Many important effects of the audit process are intangible and thus not readily susceptible to measurement The labels watch dog and bird dog did not come to audit agencies by accident Audits of government agencies have long been considered valuable because they are believed to help minimize fraud waste mismanagement and unrealistic budget requests Like a regular medical examination this preventive effect is valuable but difficult to measure in dollars There are instances of officials resigning after completion of an audit in protest in anger or in sad recognition of the audit＇s accuracy Such resignationslike that following publication of the South Carolina Medicaid Auditare not evidence of implementation in any precise sense but lend support to the view that good audit work promotes better management
There seems to be great enthusiasm for distributing appropriate shares of the public purse but little concern for evaluating what is accomplished with the shares
Audit work requires objectivity professionalism and freedom from political pressures which suggests a considerable degree of independence within the legislative setting This difficult balancing act looks more precarious when one considers the evidence produced in the seven case studies two of the seven key factors likely to lead to audit implementation are legislator approval of audit report topics and legislator interest in the audits These factors suggest the need for a strong sensitivity and linkage to the legislature The most promise of reconciling these contradictory strong forces lies in a healthy term of office for the head audit official with difficult removal provisions and the power of staff appointment reserved to the chief auditor
Without such assurances the controversy which inevitab inevitably surrounds performance audit work is likely to bring disappointing resultsless than totally objective work performed by a less than totally professional staff The schools of public administration have not played a major role in the development of public sector auditing Yet many of the leading concerns of government auditing should be the concerns of public administration
Few professors of public administration teach auditing of any variety Courses in legislatures as organizations are scarce Those that exist focus primarily on lawmaking and usually ignore the oversight and accountability responsibilities of legislatures
The direction of courses in public administration schools is subject to many competing emphases for example behavioral research quantitative research and institutional research None of these options should allow students to escape from some basic core work in economics and finance research techniques statistics interviewing surveys etc accounting and oral and written communicationsall of which are essential to understanding and performing effective audit and oversight work Given the lack of exposure to auditing it is not surprising that so many eager young public administration students go forth seeking policy analysis positions if they cannot immediately be president governor or secretary of state they at least want to tell him how he should do his job There is little interest in the mechanics of understanding how and whether government works and in improving service delivery There seems to be great enthusiasm for distributing appropriate shares of the public purse but little concern for evaluating what is accomplished with the shares
Pubic administration has failed American governmental and financial administration by not stressing that public officials must be held accountable for the financial resources entrusted to them Accountability includes financial compliance and performance auditing Careful financial reporting and auditing is required Periodic outside examinations of organizational and program efficiency and effectiveness should be understood and welcomed Public administration education and training should stress accountability in general and the audit function in particular Such education is long the audit function in particular Such education is long overdue
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