新时期我国企业内部控制审计探析及新密商业地产项目定位报告.docVIP

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 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 a complete set of 18 guide including the enterprise internal control application guide and enterprise internal control evaluation guide and the enterprise internal control audit guidelines , basically completed 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 1.内部控制的评价阶段 1 2.内部控制审核阶段 2 3.内部控制审计阶段 3 （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 1.内部控制审计 4 2.开展内部控制审计的必要性 4 3. 开展内部控制审计的可行性 5 二、内部控制审计的对象、目标及方法 5 （一）内部控制审计的对象 5 （二）内部控制审计的目标 7 1.努力整合财务报告内部控制审计与财务报表审计 7 2.正确处理企业内部控制自我评价与注册会计师审计之间的关系 8 3.实行自上而下的审计方法 8 4.提高注册会计师的职业判断能力 9 5.建立健全内部控制审计质量控制制度 9 三、内部控制审计结果的评价与报告 10 （一）内部控制审计结果评价的中美比较 10 （二）内部控制审计的评价 10 （三）内部控制审计的结果报告 11