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为了提高上市公司财务报表的信赖性,防止重大会计错报的出现,注册会计师审计增加了对企业内部控制制度的审查。2004年美国上市公司监督委员会(PCAOB)颁布了第2号审计准则(Auditing Standard No.2,AS2),要求注册会计师在进行财务报表审计时,要对企业的内部控制制度进行验证,并发表审计意见。日本的企业会计审议会也在2007年2月15日颁布了《有关财务报表的内部控制制度的评价与审计的准则》,并于2008年4月1日起正式实行内部控制报告和审计制度。这项新型审计工作增加了注册会计师审计的业务量,扩大了审计的责任。本文在概括美日两国审计准则的基础上,结合风险管理探讨内部控制的评价。
In order to improve the reliability of financial statements of listed companies and prevent the occurrence of major accounting misstatements, CPA audit has increased the examination of the internal control system of enterprises. In 2004, PCAOB issued Auditing Standard No. 2 (AS2), requiring certified public accountants to conduct internal auditing of financial statements and to verify the internal control system of the enterprise and issue audits opinion. Japan’s Corporate Accounting Review Board also promulgated the “Guidelines for the Evaluation and Auditing of Internal Control Systems for Financial Statements” on February 15, 2007 and formally implemented its internal control reporting and auditing system on April 1, 2008. This new type of auditing increases the volume of business audited by certified public accountants and enlarges the audit responsibility. Based on the summary of the auditing standards of the United States and Japan, this article discusses the evaluation of internal control in combination with risk management.