财务报表审计和内部控制审计的整合研究——以xhys公司为例-research on the integration of financial statement auditing and internal control auditing - taking xhys company as an example.docxVIP

Title：Research on Financial Statement Audit Integrating with Internal Control Audit-———一Basing on the Analysis of XHYS Company Auditing CaseProfessional Fields：Master of Professional AccountingApplicant：Liu JinyuSupervisor：Zhou ZejiangABSTRACTIn the early 2 1 century,a series of financial scandals broke out in United States，such as Enron and WorldCom company events．Then internal control and internal control audit aroused wide concern in terms of theory and practice，that Was because they Can make up for the deficiency of traditional financial statement audit to keep objectivity and reliabili