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案例分析题一甲公司为一家从事服装生产和销售的国有控股主板上市公司。根据财政部和证监会有关主板上市公司分类分批实施企业内部控制规范体系的通知,甲公司从2012年起,围绕内部控制五要素全面启动内部控制体系建设。2012年有关工作要点如下:(1)关于内部环境。董事会对内部控制的建立健全和有效实施负责;董事会委托A咨询公司为公司内部控制体系建设提供咨询服务,选聘B会计师事务所对内部控制有效性实施审计。A咨询公司为B会计师事务所联盟的成员单位,具有独立法人资格。
Case Study Question A Company is a state-owned listed company engaged in garment production and sales. According to the notice of the Ministry of Finance and the CSRC on the classification of the main board listed companies for implementing the system of internal control of enterprises, Company A started the construction of the internal control system around the five elements of internal control in an all-round way from 2012 onwards. The main points of work in 2012 are as follows: (1) Regarding the internal environment. The Board of Directors is responsible for the establishment, perfection and effective implementation of internal control; the Board of Directors entrusts A Consulting Company to provide advisory services for the construction of internal control system of the Company and appoints B Accounting Firm to audit the effectiveness of internal control. A consulting company as a member firm of the Certified Public Accountants B, has an independent legal personality.