文档介绍：新时期我国企业内部控制审计探析
内容摘要
进入20世纪后出现的巴林、安然等重大财务舞弊案例,使内部控制及其审计更受关注。因此,对内部控制进行评价和审计就具有非常重要的意义。继2008 年我国五部委颁布的《内部控制基本规范》以来,又于2010年4月26日联合发布了《企业内部控制配套指引》,该配套指引包括 18 项《企业内部控制应用指引》、《企业内部控制评价指引》和《企业内部控制审计指引》,基本建成企业内部控制规范体系。那么内部控制审计的对象和内容是什么?如何改进内部控制审计落后的审计方法?如何节约审计成本,提高内部控制的有效性,使内部控制审计不再流于形式?基于此,本文将在前人研究的基础上,对内部控制审计的内容进行明确,通过中国与国际审计领域发达的美国进行比较,对其审计目标进行探讨,并在总结的基础上探索减少审计成本的整合审计思想。这正是本文的立意所在。
关键词:内部控制内部控制审计财务报告财务报表整合审计
Research on Audit of Internal Control
Abstract
During the 20th century appeared after the Bahrain, Enron other major financial fraud cases Make the internal control and audit more concern. Therefore, of internal control evaluation and audit has the extremely vital significance. The 2008 China five ministries promulgated "internal control basic standard", have on April 26, 2010 issued jointly by the enterprise internal control supporting guidelines ", this form plete set of 18 guide including the enterprise internal control application guide "and" enterprise internal control evaluation guide "and" the enterprise internal control audit guidelines ", pleted enterprise internal control standard system. So the internal control audit the object and content? What? How to improve the internal control audit backward audit methods? How to save the audit costs, improve the effectiveness of internal control, internal control audit no longer form now? Based on this, this paper will be based on the former research, the internal control audit content clearly, through the China and international auditing of the United States is developed, the audit goal are discussed, and based on the review of the integration of audit costs explore reduce audit thought. This is what this article in conception.
Key word: Internal control Internal control auditing Financial reports Financial statements
目录
序言 1
一、内部控制审计的产生和发展 1
(一)美国财务报告内部控制审计的产生和发展 1
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(二)我国财务报告内部控制审计的产生和发展 3
(三)开展内部控制审计的必要性和可行性 4
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3. 开展内部控制审计的可行性 5