谈企业内部控制审计报告的非标意见  

Review on the modified opinion in audit reports on company’s internal control

作　　者：吴寿元[1,2] 

机构地区：[1]北京大华融智管理咨询有限公司 [2]财政部财政科学研究所博士后流动站

出　　处：《中国注册会计师》2012年第9期96-101,3,共6页The Chinese Certified Public Accountant

摘　　要：2011年是我国对上市公司开展内部控制审计的第一年,注册会计师对5家上市公司发表了非标意见,特别是其中一份否定意见的报告引起了理论界和实务界的强烈反响。本文对此进行了剖析,从案例分析角度解释了非标意见的应用。另外,由于审计指引没有对非财务报告内部控制重大缺陷的描述段进行举例和解释,注册会计师也没有出具过该类型的审计报告,本文对此进行了举例说明,希望能对注册会计师的内控审计实践有所参考和帮助。In 2011, China started conducting audit on internal control of listed companies. Five listed companies have received modified audit opinions from CPAs, with one adverse opinion that evoked strong reactions among the academia and practice. This article presents an analysis on this issue and explains the application of modified opinion from a case study perspective. Since currently audit guidance lacks examples and interpretation regarding the material weakness in internal control over non-financial reporting, and no such audit reports have ever been issued by a CPA, this article provides explanation with examples, with the objective of providing reference and assistance to CPAs in auditing internal control. 096

关 键 词：内部控制 审计 非标意见 

分 类 号：F239.4[经济管理—会计学]