美国内部控制审计制度及其对我国的启示  

American Internal Control Auditing System and Their Inspiration to China

作　　者：邓美洁[1] 吴国萍[1] 

机构地区：[1]东北师范大学商学院,吉林长春130117

出　　处：《税务与经济》2011年第4期69-72,共4页Taxation and Economy

基　　金：教育部人文社科基金项目(0902003);吉林省哲学社会科学重点规划项目(0905008);吉林省教育厅重点项目(0905071)

摘　　要：内部控制审计是提升企业内部控制有效性的重要制度安排。美国已建立起由SOX法案、SEC最终规则和PCAOB审计准则构成的内部控制审计制度体系,相关规定基本协调一致、相互配合。我国在充分借鉴美国经验的基础上,已于2010年4月初步确立了内部控制审计制度。我国内部控制审计制度演进的基本特征表现为:在注册会计师的保证程度上,从有限保证演变为合理保证;在审计范围上,从财务报告内部控制演变为广义的内部控制;在审计方法上,趋向于内部控制审计与财务报表审计的整合。Internal control auditing is an important institutional arrangement of promoting the effectiveness of enterprise internal control.The United States has already set up the internal control auditing system by the SOX,SEC Final Rules and PCAOB Auditing Standards.On the basis of the American experience,China established internal control auditing system in April 2010.China＇s internal control auditing system has features as follows： the guarantee extent certified public accountants,the evolution from limited warranty for reasonable assurance.The audit scope has turned from financial report to the evolution of internal control for generalized internal control.The audit method has turned to internal control audit and the integration of an audit of financial statements.

关 键 词：内部控制审计 SOX法案 审计指引 

分 类 号：F239.221[经济管理—会计学]