Assignment First

  本篇assignment代写-中国的审计标准及其与美国的比较讲了在一些西方国家,有限责任组织是通过独立或外部审计员的帮助进行年度审计的主体,他们负责提供有关组织财务状况的真实信息(Earnshaw, 2005)。因此,审计人员的公正和真实在审计过程中是最重要的。在中国,对企业或组织的审计不是法律上的需要,但它的发生是由法规决定的。我国审计的主要目的是按照国家有关规定和法律,对财务记录进行检查,检查财务记录的合法性和准确性。在这个术语中,通常执行审计过程的审计师关心的是保护公司的法律利益和国家的利益(Earnshaw, 2005)。因此,这种情况促使我们将中国现行的审计制度与采用国际审计准则的美国进行比较。本篇assignment代写文章由英国第一论文 Assignment First辅导网整理,供大家参考阅读。

  Auditing Standard of China and its Comparison with USA

  In some western countries, limited liability organizations are a subject to conduct annual audit through the help of independent or external auditors, who is responsible to bring out the real information about the financial position of the organizations (Earnshaw, 2005). Hence, fairness and truthfulness of auditors are most important in the auditing process. In China, the auditing of a business firm or organization is not a legal need but it takes place because of the regulations. The primary objective of auditing in China is to carry out financial record’s inspection to check the legality and accuracy of financial records as per relevant State regulations and laws. In this term, the auditors, who generally conduct the auditing process are concerned to protect the firm’s legal interest along with State’s interest (Earnshaw, 2005). Hence, this situation encourages to make a comparison between the existing auditing system of China with USA which has adopted International Standards on Auditing (ISAs).

  Lin & Chan (2000) presents the significant analysis in the regard of CIAS framework and makes its comparison with technical pronouncements of the International Federation of Accountants (IFAC). The researcher describes that Chinese auditing standards closely look like international standards, but it is not as similar as the auditing standards of USA. For example, the auditing standards of USA force the auditors to focus on the quality of information and impose pressure over the business firms to provide real information to accountants. In the different manner, the auditors in China work on the basis of organization’s managers or owners. Lin & Chan (2000) points some differences between IFAS and CIAS’s technical pronouncements. Wang, Sewon & Zahid (2009) state that the Chinese government has started several changes in the existing auditing standards to update CIAS to ensure positive convergent with ISAs (International Standards on Auditing) after 2005. After this, Chinese auditing standards (CASB) were accelerated to meet the accounting standards of ISAs that were successfully adopted by USA. But, still the auditing standards of China have some issues in the comparison of the USA. This is because the federal government of the USA allows the independent auditing firms to conduct the auditing activities of each business organizations, while China does not allow the external auditors to make auditing (Earnshaw, 2005). Therefore, the auditing system of the country does not hold transparency like USA.