上市公司整合审计研究-会计学专业论文.docx

摘要目前，世界各国的资本市场已进入财务报表审计和内部控制审计双管齐下的时代 。 在这一背景下，整合审计作为一种创新的审计模式，充分运用了风险导向的财务报表审 计与建立在内控风险评估基础上的内部控制审计的互动关系，能够同时满足上市公司财 务报表与内部控制强制性信息披露的双重要求。与分别进行财务报表审计和内部控制审 计相比，整合审计更有利于注册会计师提高审计效率和质量、降低审计成本和风险 ，因 此具有较好的实践基础。在美国、日本、欧盟等发达国家，整合审计已成为 “四大”等 大型会计师事务所开展财务报表审计、内部控制审计的首选方案。但在我国，整合审计 的发展目前却处于起步阶段，理论与实践方面的研究均亟待发展。本研究通过分析以美国为代表的西方发达国家整合审计相关研究成果 ，以我国财务 报表审计与内部控制审计准则为指导，对我国上市公司整合审计展开深入探讨，主要内 容包括：1）通过理论分析与实践调查，论证上市公司整合审计的必要性和可行性； 2） 从审计主体、审计客体、审计目标、审计对象、审计目的、审计属性、审计方法、审计 程序、审计关系等十个方面对整合审计进行基本的概念界定；3）构建我国整合审计的 全流程框架，并对其各个组成部分展开具体论述；4）引入鲁商置业审计项目，对上市 公司整合审计业务的全过程作详细阐述。研究得出，上市公司整合审计不仅具有理论与 实践上的必要性和可行性，而且具备了业务与技术层面的可操作性，是一项能够降低审 计成本、提高审计效果和效率、加快我国审计实务国际趋同以及实现注册会计师 、被审 计单位、预期信息使用者等相关主体利益共赢的制度安排 ，我国发展上市公司整合审计 的时机已经到来。关键词：上市公司；整合审计；审计全流程；审计实例IAbstractAt present，the world capital market has entered the period that financial statements audit and internal control audit are playing their role simultaneously. In this context, as an innovative audit model, integrated audit has made full use of the interaction between the risk-based financial statements audit and the internal control audit established on the basis of internal control risk assessment, thus it is able to meet the dual demands of financial statements of listed companies and mandatory disclosure of internal control. Compared with doing financial statements audit and internal control audit separately, the integrated audit is more conducive for certified public accountants to increase audit efficiency and quality, lessen audit costs and reduce risks, those are reasons why it gains a better practical basis. In the United States, Japan, EU and other developed countries, the integration of audit has become the preferred solution for large accounting firms, such as the “famous four”, to carry out financial statements audit and internal control audit. But in China, the development of integrated audit was in its infancy at present, the study of its theory and practice are yet to be developed.In this study, through the analysis of research