上市公司内部控制审计若干问题之探讨——兼论我国内部控制鉴证指引的制定  

A Study on Internal Control Audit in Chinese Listed Companies:A Brief Comment on the Formulation of China Internal Control Authentication Guidance

作　　者：李明辉[1] 张艳[1] 

机构地区：[1]南京大学中国审计研究中心,江苏南京210093

出　　处：《审计与经济研究》2010年第2期38-47,共10页Journal of Audit & Economics

摘　　要：内部控制审计是一项新兴业务,无论是国际还是国内均有许多理论与实务问题需要研究。我国在制定内部控制审计准则过程中,尤其应当着力解决好业务性质、内部控制审计与财务报表审计的关系、审计对象的确定(包括内部控制的范围及时点与期间的选择)、注册会计师的责任、内控标准的选择与内控缺陷的定性、实施范围等问题。Internal control audit is a newly emerging service and there are still many theoretical and practical issues to be studied at home and abroad. In the process of establishing relevant audit standards, seven issues should be taken into account, that is, 1 ） the nature of the service ;2 ） the relationship between internal control audit and financial statement audit; 3 ） the scope of internal control audited; 4） whether the auditor should audit and express his opinion on internal control of a point in time or on internal control of a given period ; 5 ） legal liability of CPAs; 6） control criteria used to assess the effectiveness of internal control, and discrimination among different degrees of deficiency of internal control; and, 7 ） whether all listed companies should be audited.

关 键 词：内部控制 财务报告内部控制 内部控制报告 内部控制审计 内部控制鉴证指引 

分 类 号：F239.43[经济管理—会计学]