審計期望差距課件

1、A Qualitative Analysis of the Audit Expectations Gap in the Public Sector of BangladeshRiazur Chowdhury John Innes 1研究回顧2審計期望差距（ Audit Expectations Gap ）西方研究成果回顧： 期望差距一詞最早出現(xiàn)在1974年Liggio(The Expectations Gap :The Accountants Legal Waterloo) ,this gap by Liggio (p.29)stated that .this expectation is a

2、ided and abetted by the profession . 美國1974年設立了審計人員責任委員會(其委員長是科恩，所以也稱科恩委員會Cohen Commission ) ,并在1978年的報告中提出了“期望差距”的概念：“公眾對審計的期望或需要與審計人員本身能夠被并且應該被合理期望完成的審計任務之間存在著期望差距”（the gap between what the public expects or needs and what auditors can and should reasonably expect to accomplish . ）并認為，差距存在的責任主要不在財

3、務報表使用者，而主要在于審計3準則的明了化和嚴密化還不夠，審計人員所采取的審計方法的有效性還不夠，審計人員的職業(yè)反應和改進的速度沒有跟上美國經(jīng)濟發(fā)展的步伐。 后來，到了80年代后半期，期望差距繼續(xù)存在并有了發(fā)展。這個時期，大公司破產(chǎn)，官員的貪污、舞弊以至大規(guī)模的行賄事件履有發(fā)生。這些事件通過新聞媒介廣為報道。于是人們就產(chǎn)生一個疑問，既然財務信息通過審計人員審計為什么沒有發(fā)現(xiàn)問題?他們是否認認真真地進行了審計? 美國會計師公會(American Institute of CPAs，AICPA)、美國會計學會(America Accounting Association，AAA)、財務主管協(xié)會(F

4、inancial Executive Institute，F(xiàn)EI)、內(nèi)部稽核協(xié)會(Institute of Internal Auditors，IIA)以及管理會計人員協(xié)會(Institute of Management Accountants，IMA)等5個機構，遂于1985年贊助成立了 “不實財務報告全國委員會”(The National Commission on Fraudulent Financial Reporting)。委員會的委員長是JC垂得威先生(James C Treadway)，故也稱垂得威委員會。4 該委員會認為，首先對財務報表負責的應是企業(yè)。盡管如此，注冊會計師在財務

5、報告過程中起著非常重要的作用。財務報表使用者期望審計人員發(fā)揮專門的能力、誠實性、獨立性以及客觀性干預財務報表過程。 除此之外，財務報表使用者不管有意還是無意，都期望審計人員追究和發(fā)現(xiàn)重大的虛假記載，借以使企圖蒙騙大眾的財務報表不能發(fā)表。 雖然，公眾和財務報表使用者對審計的期望很高，但審計卻有其自身固有的界限很難打破。在審計中，審計人員不能對財務報表有無重要的不實作出絕對的完全的保證。另外，審計人員即使按審計準則的要求來實施審計，有時也不能保證完全發(fā)現(xiàn)錯誤。 從審計人員方面來說，要對執(zhí)業(yè)中實際存在的缺陷認認真真地加以改進，提高執(zhí)業(yè)質(zhì)量，更好地發(fā)揮作用；從公眾和財務報表使用者來說，由于種種客觀因素

6、的存在，對審計人員的要求應該適當、合理，不應有過高的不切實際的要求。雙方應加強溝通，這樣才能消除差距。 5 之后， 美國審計準則委員會(ASB)于1988年連續(xù)公布了從第53-61號9份說明書(通稱“期望差距審計準則”）這些準則主要包括界定審計人員對發(fā)現(xiàn)錯誤與舞弊的責任、如何更有效地執(zhí)行審計以及如何將審計結果做到有效的溝通等方面。例如:第58號準則要求審計人員在審計報告上清楚地說明以下事項: 財務報表的責任在管理當局; 審計人員只是對財務報表是否有重大誤述提供合理保證;只針對財務報表中所有重大方面提出意見。 為繼續(xù)縮小期望差.美國審計準則委員會于1997年還頒布了第82號準則在財務報告審計中對

7、舞弊的考慮取代了第53號準則審計人員對發(fā)現(xiàn)和報告錯誤及不合規(guī)行為的責任一方面給審計人員提供了揭示舞弊的明確的指南，同時它也是審計職業(yè)界與公眾進行的一次有效溝通。6 美國自2001年10月出現(xiàn)了安然會計造假案之后2002年又相繼出現(xiàn)了施樂世通等一系列重大會計造假事件并導致安達信會計師事務所退出審計市場。這一系列事件沉重地打擊了投資者的信心，無疑使得審計期望差距進一步拉大。為針對這一系列會計丑聞美國國會參眾兩院迅速行動起來頒布了一系列的保護投資者規(guī)范會計師行業(yè)監(jiān)管和公司治理的法律其中最主要的是2002公眾公司會計改革和投資者保護法(英文簡稱Sarbanes一Oxley Act，以下簡稱薩班斯奧克斯

8、萊法案)。 這一舉措也可視為，政府相關部門為了挽回公眾對審計職業(yè)的信心，幫助縮小審計期望差距所作出的努力。7 1988年，麥克唐納委員會提交了一份研究報告，以圖的形式描述了期望差距的構成要素以及解決的途徑，如圖1所示。 關于如何合理消除期望差距，不僅美國關心這個問題，其他很多國家都在研究這個問題。 1986年加拿大特許會計師協(xié)會(CICA)專門設立一個委員會，稱為麥克唐納委員會(Mcdcdon-ald Commission Lommission)， 其正式名稱為審計公眾期望研究委員會，主要調(diào)查公眾對審計的期望，其中的大多數(shù)成員都不是注冊會計師。他們研究發(fā)現(xiàn)，許多證據(jù)表明，公眾對審計人員的期望和

9、審計人員業(yè)績的認識之間確實存在差距。89 此外，英國的英格蘭和威爾士特許會計師協(xié)會(ICAEW)于1987年為研究“審計的未來”而成立了專門團體(Working Body)，研究公眾對審計作用的想法與審計人員的看法之間存在的差距。此外，澳大利亞特許會計師協(xié)會會長于1987年為回應公眾對審計人員作用的關心，要求專家研究如何消除期望差距的方法。其他與審計期望差距有關的研究成果： Lee,T.1970(The Nature of Auditing and its objectives),(1993)(Corporate Audit Theory) ; Holt.G and Moizer,1990(T

10、he Meaning of Audit);Steen,1990(Audits and AuditorsWhat the Public Thinks);Porter,1991(Narrowing the Audit Expectations Performance Gap);Hatherly etal.,1991(An Expanded Audit ReportAn ExperimentalInvestigation );Humphrey（漢弗萊） etal.,1992(The Audit ExpectationsGap in the United Kingdom); Sikka etal.,1

11、992(Eliminating theExpectations Gap?); Moizer etal.,1996(Audit of Public Enterprises). 10 Humphrey（漢弗萊）1992（p.7)中把審計期望差距視為：“這種差距視為一種對感覺的描述，即審計人員的 表現(xiàn)在一定程度上與審計人員將要實現(xiàn)其利益的人們的信念和要求的不一致”（“viewed the gap as are presentation of the feeling that the auditors are performing in a manner at variance with the be

12、liefs and desires of those for whose benefit the audit is being carried out.” ）并且認為審計期望差應包括審計人員的專業(yè)勝任能力、 審計人員的查錯責任、審計獨立性等要素；另外，還發(fā)現(xiàn)造成審計人員缺乏專業(yè)勝任能力的原因主要有兩個:成本制約，成本的問題會導致審計外勤工作時間變少，同時也可能促使事務所使用經(jīng)驗欠缺、專業(yè)能力不足和資格不夠的審計人員來從事大量的日常審計工作;經(jīng)濟業(yè)務的日益復雜，而其復雜程度的增加速度，己經(jīng)遠遠超出了審計技術發(fā)展的速度，在這種情況卜，審計活動處于一個非常復雜的環(huán)境中，使得大多數(shù)審計人員不知所措。

13、斯卡(P. Sikka)等 （1992）人提出:“當人們認為審計人員沒有很好地履行他們的職責，或?qū)β氊熃缍ǖ某浞中蕴岢鲑|(zhì)疑時，期望差距就產(chǎn)生?！?波特(Porter,1993)建議把審計期望差劃分為兩個部分:合理性差距和執(zhí)行差距。 合理性差距是指公眾對審計人員的期望超過了審計人員實際能夠被期望的程度；并認為，產(chǎn)生的原因是審計人員社會作用界定不清和審計成本與效益難以計量。 執(zhí)行差距存在于審計人員被合理期望的行為和他們認為應當執(zhí)行的行為之間。這種差距的存在，一方面是源于準則的不足，另一方面是由于審計人員在審計人員在審計過程缺乏獨立性或缺乏專業(yè)勝任能力。11我國審計期望差距的研究成果： 謝榮(199

14、4）認為：“審計能力是相對有限的，當審計所能完成任務的能力不能達到社會的全部期望時，或者說當社會與職業(yè)界對于審計的內(nèi)容和要求不一致時，就出現(xiàn)了期望差距，這是雙方在目標一致性上所存在的差異?！?畢秀玲(1999)“期望差距是社會公眾對審計的期望或社會對審計的要求與職業(yè)界的觀點和實際行為作用之間的距離?！?王德升(1997)“對于審計人員的作用和責任的認識方面，審計人員與公眾和財務報表使用者之間存在差距，即公眾對審計的期望大大超過審計人員對自身執(zhí)業(yè)的認識。”劉力云(1999)“所謂期望差距就是指審計職業(yè)界對本身的認識與社會公眾對審計計職業(yè)界的認識上的差距?！?胡繼榮(2001)在論審計期望差距的構

15、成要素一文中根據(jù)我國的現(xiàn)實情況對麥氏的期望差距構成要素圖進行了 修正，將圖中“現(xiàn)在的準則”變?yōu)榱恕艾F(xiàn)在可能的準則”，將“可能的準則”，變?yōu)榱恕艾F(xiàn)在的準則”。盧相君（2003）在證券市場獨立審計期望差研究中指出“中國證券市場的審計期望差問題更多的是注冊會計師未保持獨立性引起的，是不可容忍的偏差”。 12 另外，我國雖然沒有制定專門的“期望差距準則”.但在頒布的獨立審計準則中也包括了一些這方而的內(nèi)容(先是散見于1996年實施的第一批準則中.主要是對會計責任與審計責任作了明確的界定。后來足1997年實施的獨立審計準則第8號一錯誤與舞弊、獨立審計準則第11號分析性復核.將發(fā)現(xiàn)并報告錯誤與舞弊的責任作了

16、專門的規(guī)范。再后是1999年實施的持續(xù)經(jīng)營、違反法規(guī)行為、與己審會計報表一同披露的其他信息、了解被審計單位情況、管理當局聲明、與管理當局溝通準則，使我國在縮小期望差距方面取得了一定的成績。 在我國2006年新出臺的審計準則中所實施的，審計準則第1151號-與治理層的溝通，審計準則第1211號-了解被審計單位及其環(huán)境并評估重大錯報風險，審計準則第1341號-管理層聲明等都是為進一步縮小審計期望差距所做的努力。 13審計期望差距所造成的影響1.成為審計“信任危機”產(chǎn)生的重要原因之一 隨著上市公司的不斷增加，注冊會計師地位和作用也在不斷提高，人們在了解注冊會計師作用的同時，對注冊會計師責任的了解也在

17、逐漸加深。因此，訴訟注冊會計師的案件也時有發(fā)生。公眾對審計能給予其百分之百的保障的期望與實際存在的大量錯報漏報之間的巨大落差，使得公眾開始對以往的審計結果均表示懷疑，甚至認為審計只不過是一種表面形式，審計的“信任危機”也就不可避免的產(chǎn)生了。2.使審計人員承擔了不必要的法律責任 近幾十年來由于企業(yè)經(jīng)營的失敗或是因管理當局舞弊造成破產(chǎn)倒閉的事件劇增，投資者和貸款人都因此蒙受了很大損失，由于投資者很難從這些公司獲得任何的賠償，因而便將會計師事務所作為分擔其損失的對象，指控注冊會計師未能及時揭示或報告這些問題并要求其賠償有關的損失的案件不斷增加，而法律界迫于社會公眾的壓力在法律制定方面也逐步傾向于增加

18、注冊會計師在這方面的法律責任，由于法律的制定總是以滿足社會公眾的期望為出發(fā)點的，這就使審計人員必須對原本并不屬于他們的責任承擔法律后果。例如，“合理保證”與期望”完全保證”之間的沖突 。 從而使會計師侵權民事責任問題似乎陷入了兩難困境：要么會計師事務所因民事責任過大而破產(chǎn)，或者因無法承受過高的職業(yè)風險而拒絕提供審計服務；要么會計師事務所為最大限度地減少審計和法律風險而被迫進行“詳細審計”，從而大幅提高審計成本并將高昂的審計成本最終轉(zhuǎn)移給股東或公眾投資者14背景簡介About the Author：Dr Riazur Rahman Chowdhury is an Associate Profes

19、sor in the Department of Accounting, Dhaka（達卡）University. He passed his S.S.C and H.S.C examinations from Government Laboratory High School, Dhaka, and Dhaka College respectively securing merit positions in both examinations. He secured First Class in both B. Com. ( Honours) and M .Com. examinations

20、 in the Department of Accounting, Dhaka University and became a Lecturer of the department in 1992.Dr.Chowd-hury obtained his Ph.D from the University of Dundee, 15UK in 1996 under the Commonwealth Scholarship Programme .His area of research was Audit Expectations Gap in the Public Sector of Banglad

21、esh. Dr. Chowdhury carried out qualitativeanalysis of various aspects of the State audit in Bangladesh and proved for the first time the existence of Expectations Gap between the CAGauditors and the principal recipients of the CAG s audit reports, namely The Public Accounts Committee (PAC) and Inter

22、national FundingAgencies (IFAs). Dr Chowdhury has published extensively in local and International academic and professional journals. He has participated in seminars as presenter and discussant in Bangladesh and abroad. He has alsoContributed to a DCCI commissioned Report on Tax Anomalies（異常）in Ban

23、gladesh. His diversified research Areas include Auditing, Accounting, Reporting, and Strategic Management, mainly in the context of public Sector with special emphasis on Accountability and Public Interest protection. His lecture specialization include areas such as Audit Theory,Organisational Behav

24、iour Strategic Management, Corporate Reporting, and Human Resource Management.16Dundee（鄧迪大學 ）-University of Dundee 大學簡介鄧迪大學的前身是成立于1881年的鄧迪大學學院。從生命科學領域到設計領域在國際上都久享盛譽。鄧迪大學的師生比率、畢業(yè)生就業(yè)率以及學生人均擁有圖書量在蘇格蘭各大學中位列第一，在全英大學中也居前五位。該校現(xiàn)有在校生9,600人，其中82%為本科生，10%的學生來自歐洲及世界各地，是一個關系融洽友好的國際大家庭。鄧迪大學坐落于蘇格蘭的四大主要城市之一鄧迪市的市中心。

25、鄧迪大學的辦學宗旨是使每一名學生在鄧迪拓展其未來。在由蘇格蘭大學撥款委員會機構（蘇格蘭高等教育撥款委員會）開展的教學評估活動中。鄧迪大學2/3的系科被評為“優(yōu)秀”或“極為滿意”。 約翰莫尼斯(John Innes) 是鄧迪大學(University of Dundee)管理會計學名譽退休教授17本文的結構框架1.主要內(nèi)容2.關鍵詞3.摘要4.研究設計5.調(diào)查結果（6個方面）6.導致審計期望差距產(chǎn)生的原因：既適用于公共部門也適用于私營企業(yè)（5個方面）7.導致審計期望差距產(chǎn)生的原因：僅適用于公共部門即公共部門特有的原因（7個方面）8.進一步研究建議9.結論18Main idea This inte

26、rview-based research is exploratory in nature and Seeks to determine whether or not an audit expectations gap exists in the public sector of Bangladesh .Various audit conce -pts are employed to test whether the perceptions of the audito -rs in the office of the Comptroller and Auditor General(CAG) a

27、re the same as the perceptions of the audit report users . The interviewees responses revealed important differences between the CAG auditors and the audit report users in such important areas as auditor accountability, auditor independence ,auditor competence ,truth and fairness of the reported inf

28、ormation and the role of the performance audit. A comparison is undertaken of the possible causes of the audit expectations gaps in both the private and public sectors. A number of these causes are common for both the private and public sectors but some are relevant only to the public sector audit e

29、xpectations gap.19Key words audit expectations gap; public sector ; Bangladesh; Accountability(受托經(jīng)濟責任) ; audit concepts (審計概念); Audit reportsComptroller and Auditor General(CAG)（主計長兼審計長公署或總檢查長和總審計長公署）;Public Accounts Committee (PAC);（政府賬目委員會）International funding agencies (IFA);20Bangladesh (The Peo

30、ples Republic of Bangladesh ) Bangladesh has a population well in excess of 120 million . After independence in December 1971,Bangladesh started with a Parliamentary form of rule of government but soon after switched to a Presidential form which continued for 15 years. Since August 1991,Bangladeshha

31、s again adopted a Parliamentary form of government. 21Comptroller and Auditor General(CAG) The CAG office is empowered by the Parliamentary to audit all public enterprises. The CAG audit is an audit of economy and efficiency, seeking to discover avoidable delays ,wasteful expenditure ,misuse or unde

32、r use of assets and failures to meet operational targets (Mazid, 1985)(p.11).The CAG audit report is based on an examin -ation conducted by the CAG auditors of both financial and operational results. The CAG audit function has to serve two main purposes. Firstly, the CAG auditors are required to go

33、beyond the basic financial audit to investigate transgressions of statutory provisions ,rules or orders leading, or likely to lead ,to loss of public resources. Secondly, the CAG auditors have to inform the PAC how far each public sector enterprise has complied with its expressed views in matters of

34、 operations objectives and, in particular how far funds were properly spent. 22Public Accounts Committee Article 131 of the of the Parliamentary Peoples Republic of Bangladesh states that the Public Accounts of the Republic shall be kept in such a form and in such a manner as the Auditor General may

35、, with the approval of the President,prescr -ibe. Under Article 132 of the Constitution, comments of the CAG on public enterprises are to be submitted to the President for each fiscal year to lay before Parliament. So ,the PAC of the Parliamentary has the responsibility for reviewing the CAG reports

36、.23International funding agencies (IFA) In Bangladesh,83%of the annual development programme expenditure relates to the public sector However, the economy of Bangladesh is heavily Dependent on foreign assistance, with 64%of the AnnualDevelopment Programme provided by the IFAs (Govern-ment of Peoples

37、 Republic of Bangladesh,1994)(p.16).These IFAs require an audit report on the funds provided by them to satisfy themselves that these funds have beenspent as agreed. 24SUMMARY In contrast to the amount of research into the audit expectations gap in the private sector, there is relatively little rese

38、arch into whether or not an audit expectations gap exists in the public sector. Similarly, almost all the research into the audit expectations gap has been conducted in developed countries .This research project explored whether or not there was an audit expectations gap in the public sector of Bang

39、ladesh between the auditors in the office of the Comptroller and Auditor General (CAG) and the users of their reports .Two groups of users were selected ,namely the MPs on the Public Accounts Committee (PAC) of Parliament and the representatives of the international funding agencies (IFAs) which pro

40、vided substantial financ -e for Bangladesh.25Research Design For the purpose of this research ,the following six audit concepts ,Namely auditor accountability, auditor independence ,auditor Compete-nce, audit materiality and audit evidence, true and fair view ,performa-nce audit, have been selected

41、to test whether the perceptions of the CAG auditors are similar to the perceptions of the audit report users. These audit concepts have been selected from the literature and previo-us empirical studies (Mautz andSharaf,1961;Normanton,1966;Schandl,1978;Hatherly,1980;Brown et al.,1982;Howladar and Par

42、ry,1984;CCAF,1987;Gray etal.,1987;Gwilliam,1987;Flint,1988;Jones and Bates,1990;Lee,1993; Bowerm-an,1994).all the concepts relate also to private sector auditing and have been adapted, where necessary ,for the public sector audit for the purpose of this study. As a first step, a qualitative analysis

43、 was conducted using a semi-structur-ed interview schedule that was developed based on the above audit concepts. 26 This interview schedule was refined following pilot interviews both inthe UK and in Bangladesh .Face-to-face interviews were selected as the main research method rather than a formal q

44、uestionnaire because of the respondents lack of familiarity with the questionnaire approach to research. Furthermore ,a semi-structured interview approach was adopted because this research was exploratory in nature and, if anAudit expectations gap was identified ,a primary objective of this study wa

45、s to try to determine the possible causes of any such gap. Semi-structured interviews allowed the reasons for any such gaps to be explored. The interviewees were 17 CAG auditors,all 15 members of the PAC of Parliament and nine senior representatives from five IFAs who were closely involved in fundin

46、g public sector operations in Bangladesh. Each interview lasted for23 h, was tape recorded and transcribed .27Results(1)Auditor accountabilityThe auditors of the CAGs view The context of the audit reports; The accountability of the CAG auditors is reporting to Parliament and the IFAs . On the issue

47、offulfilling users information requirements, the CAG auditors responded by saying that at present they were providing information of mainly a financial and compliance nature .However ,one senior CAG official commented that the auditors themselves were unsure of the types of information that could be

48、 used by the users for meaningful decision making because there were no formal channels of communication with the user groups. The format of audit reports; And There were mixed responses from the CAG auditors on the adequacy of the format of audit reports with the majority agreeing that providing mo

49、re information on objectives ,policies and performance of the entities being audited could make the reports more effective. The field auditors in the CAG office commented that the set format often prevented them from examining areas not covered by the format. 28 Public interest; On the important iss

50、ue of stewardship of resources through the CAG audit function ,the auditors claimed that they were aware of their own shortcomings of lack of skilled manpower, limited time ,limited audit mandate, limited facilities and excessive workload on a few audit directorates . However, The CAG auditors expre

51、ssed their firm belief that through their efforts the public interest was generally protected. They argued that there had been very little form-al criticism on any aspect of their performance. Public sector managerss attitude; Some auditors suggested that the inactivity of the PAC was an important r

52、eason for public sectormanagers not taking the CAG audit process sufficiently seriously.29The users view The context of the audit reports; The users, on the other hand, were more interested in management performance related information, which was currently not provided in the CAG reports .Also, the

53、governing policies of the enterprises being audited and the objectives pursued by these organisations were not clear from the information provided. The representatives of the IFAs were more critical than the PAC members in this respect. The IFA representatives wished further information for their as

54、sessment, such as information on fund utilization, policy guide lines ,objectives pursued ,management structure of the entities and systems of accountability ,which were not provided in the existing audit reports . The users also thought that the CAG auditors lack of knowle-dge resulted in reports b

55、eing too detailed with a concentration onrelatively unimportant points that made the reports lose much of their value . （不一致） The format of audit reports ;Both user groups also expressed their dissatisfaction with the existing format of the audit report and complain-ed that audit reports were too lo

56、ng and filled with irrelevant and insignificant routine findings. The IFA representatives were more critical of the inadequacy of the report format than were the PAC members .30The IFA representatives viewed the format as ambiguous and pointedout the lack of initiative on the part of the CAG auditor

57、s to restructure it according to the needs of the users .They expressed strong criticism that the audit report format did not provide information about the time to completion and cost of Projects that they funded. (一致) Public interest; The two user groups were generally of the opinion that the publi

58、c interest was not fully protected by the current public sector audit becau -se of the limited scope of investigations and the low quality of the CAG audit. The users also considered that the auditors could not ensure that public resourc-es were used in an appropriate fashion because they did not au

59、dit and report on all aspects of public sector opations. （不一致） Public sector managerss attitude; The users believed that the CAG auditors were not given the necessary attention by the management or the civil servants who were indifferent towards audit as a control mechanism. （一致）31 Audit reports del

60、ay; Other points highlighted by the users were long delays in reporting to the PAC (often a delay of several years), Commenting on the delay in issuing CAG audit reports ,the representat-ive of one IFA commented :a manager who had instituted a set of practices not beneficial to the entity will go on