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美国已经开始执行财务报告内部控制审计,并对内部控制和财务报表进行进行整合审计的方式。财政部等五部委发布的《企业内部控制基本规范》首先在上市公司实行,这是在上市公司范围内建立和实施内部控制的基本框架。本文介绍了整合审计概念提出的背景,在对整合审计实施的必要性和可行性进行分析的基础上,对整合审计的具体实施程序和方法进行研究。
The United States has begun to implement the internal control audit of financial reporting and conduct a consolidated audit of internal control and financial statements. The “Basic Norms for Internal Control” promulgated by the five ministries and commissions such as the Ministry of Finance were first implemented in listed companies, which is the basic framework for establishing and implementing internal controls within the scope of listed companies. This paper introduces the background of the concept of integrated audit, and analyzes the necessity and feasibility of integrated audit, and studies the specific implementation procedures and methods of integrated audit.