企业内部审计规范问题研究-毕业论文.doc

本科学生毕业论文 系部名称： 经济管理学院 专业班级： 班 学生姓名： 指导教师： 职 称： 黑 龙 江 工 程 学 院  The Graduation Thesis for Bachelors Degree The Research on the Internal Audit of the Enterprises Candidate： Specialty：?Accountancy Class：1-7 Supervisor： Heilongjiang Institute of Technology 2015-06·Harbin  摘 要 对财务报告内部审计的关注，实质上是对财务报告可靠性要求的延伸。为了保证财务报告的可靠性，世界上许多国家都对财务报告可靠性及其审计提出了要求。目前，内部控制系统已成为国家监管的一部分，不只是我国，许多国家的企业治理报告和改革法案都包含了对内部控制和内部控制报告的建议，世界各国对内部控制的重视达到了前所未有的高度。在经济全球化的今天,推进结构调整和产业升级,增强我国经济发展实力,提升国际经济地位,都需要一批具有较强核心竞争力的企业。改革开放30多年来,我国企业的规模越来越大,拥有的总资产也越来越多,对财务内部控制的要求也越来越高。因此,构建完善的财务内部控制体系对于企业来讲至关重要。本文借以我国《基本规范》的颁布为契机，研究我国内部审计的现状，讨论我国内部审计规范体系存在的 关键词：内部审计；内部审计报告；审计规范；审计风险；审计准则 ABSTRACT Attention to control internal financial reporting, in essence is the extension of the reliability of financial reporting requirements. In order to ensure the reliability of financial reporting, many countries in the world to ensure the reliability of financial reporting internal control evaluation and audit requirements. At present, the internal control system has become a part of national regulation, China, report on corporate governance and reform act of many countries are included in the internal control and the internal control reports recommendations, the world the importance of internal controls to hitherto unknown height. In this paper, based on Chinas basic norms improve the international economic position, we need a group with strong core competitiveness of enterprise groups. 30 years of reform and opening up, the scale of Chinas growing enterprise group with total assets of more and more of the financial internal control requirements are also increasing. Therefore, building a sound internal control system for financial conglomerates is of utmost importance.promulgated as an opportunity, research status of auditing of internal control in China, discuss the existing problems of internal control auditing standard system of