一．审计方法科学化                          石爱中

二．国家建设项目中审计决定与民事判决的冲突及法律对策研究

王常松   李  蕾

三．关于审计质量控制的思考                  刘英来

四．财务报表结构与利润操纵的特征和识别       肖  星   陈  晓

五．关于审计的若干理论思考                  谢志华

六．论审计风险的产生原因、模式和控制措施    谢  荣

七．现代注册会计师审计的五大局限             李若山   周勤业

八．商业银行审计发展趋势初探                文华宜

九．东方电子会计报表审计的理性认定：审计失败   吴晓根

十．注册会计师事务所“急性品牌再造综合症”的成因与启示

杜兴强

十一.内部会计控制制度建设实证研究            申富平  宋绍清

十二.中国民间审计风险机制的割裂与构建        吴荣国  赵世君

十三.现代企业内部审计的治理功能透视          时  现

 

 

 

 

 

Main Contents

On the Philosophy of Auditing Methods             Shi Aizhong

Research on Conflict and Legal Countermeasure of Auditing Decision and Civil Judgement in State Construction Projects   Wang Changsong                      Li Lei

Thoughts on Auditing Quality Control           Liu Yinglai

Some Theoretical Problems on Auditing         Xie Zhihua

The Forming Reasons, Model Evolutions and Control Measures of Audit Risk                                  Xie Rong

Four Limitations of Modern CPA Auditing    Li Ruoshan  Zhou Qinye

On Trend of Commercial Bank Auditing     Wen Huayi

The Rational Identification of Audit of Financial Statements of Dongfang Electronics Corporation: Auditing Failure    Wu Xiaogen

The Underlying Causes and Inspiration Iteming from Severe Acute Rebranding Syndrome of CPA Firm         Du Xingqiang

Positional Research of Internal Accounting System Control   

                                    Shen Fuping Song Shaoqing

The Segregation and Restoration of Chinese External Auditing Risk Mechanism                           Wu Rongguo  Zhao Shijun

Relationship Between Internal Auditing and Corporation Management

Shi Xian