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1.
为了加强内部控制的信息披露,美国对上市公司实施财务报表审计与财务报告内部控制审计的双重审计,其他国家开始仿效美国,实施类似的制度。本文在分析美国财务报告内部控制审计制度变迁及具体财务报告内部控制审计程序的基础上,指出了其对我国提高会计信息质量的借鉴意义,认为我国应加强内部控制研究,制定科学的评价标准及上市公司财务报告内部控制鉴证准则。  相似文献   

2.
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。  相似文献   

3.
我国上市公司整合审计研究   总被引:15,自引:2,他引:13  
美国执行财务报告内部控制审计已有五年时间,并对财务报表审计和内部控制审计采用整合审计的方式。我国财政部等五部委联合发布的《企业内部控制基本规范》率先在上市公司范围内施行,要求执行基本规范的上市公司,可聘请注册会计师对上市公司内部控制的有效性进行审计。我国是否需要对财务报表审计和内部控制审计进行整合?如何进行整合?本文将对此进行研究,以期为我国注册会计师开展整合审计业务提供切实可行的操作性建议。  相似文献   

4.
2007年7月,美国公众公司会计监督委员会(PCAOB)发布了新的内部控制审计标准《审计准则5号一与财务报表审计相结合的财务报告内部控制审计》以下简称(PCAOB AS5)。PCAOB AS5取代了2004年发布的《审计准则2号》(以下简称PCAOB AS2)。这对内部控制审计和财务报表的审计方式产生重要影响。推出PCAOB AS5主要是PCAOB收到了许多有关PCAOB AS2在执行过程中出现问题的反映,而且AS2在执行过程中也导致相关成本的上升。笔者将阐述PCAOB AS5与PCAOB AS2相比在内部控制审计要求的变化,以期有助于外部审计师在资源和方法等方面做出改变,更好地完成财务报表和内部控制审计。  相似文献   

5.
一、财务报告内部控制审计准则的演变2002年,美国国会通过了萨班斯法案,要求制定新的财务报告内部控制审计准则。法案404条款要求公司管理层评价并报告内部控制的有效性,并且要求在公众公司会计监督委员会(PCAOB)注册的独立审计师对该  相似文献   

6.
财务报表审计和内部控制审计被称之为资本市场信息披露监管的两道重要防线,国外很多国家都很重视,并有效地整合了这两道防线,极大地增强了市场参与者的信心。我国内部控制审计较财务报表审计发展晚、还不完善,与财务报表审计还没有形成有效的合力。我国现状急切地要求财务报表审计和内部控制审计的双管齐下,有效整合,以实现企业内部控制体系的构建和财务报告的公允公正,为相关者提供有用的决策信息。  相似文献   

7.
目前企业的经营活动对信息技术(IT)的依赖越来越大,使得在业务处理中对企业内外IT采取适当的应对成为企业实现内部控制目标必不可少的内容.2007年2月日本企业会计审议会发布了《关于财务报告内部控制评价与审计准则及其实施准则的制定(意见书)》,旨在对财务报告内部控制的评价与审计体系进行规范并对其实施提供具体操作指南.其中一项重要的内容就是对使用IT的内部控制进行评价与审计.本文主要介绍日本IT内部控制的评价与审计规范,以期对我国内部控制制度的完善提供借鉴  相似文献   

8.
基于企业内部控制审计和财务报表审计的共性,整合审计是国际上普遍采用的做法,整合审计有利于提高审计效率,改善审计效果。但是,内部控制审计与财务报表审计是两种不同的审计业务,二者之间也存在很多的差异。本文基于《中国注册会计师审计准则》与《企业内部控制审计指引》比较的研究视角,从审计目标、审计范围、业务承接和审计计划阶段、审计实施阶段和审计报告五个方面对内部控制审计和财务报表审计的共同点和差异进行了比较分析,为更好地实现内部控制和财务报表的整合审计提供参考。  相似文献   

9.
财务报表审计和内部控制审计被称之为资本市场信息披露监管的两道重要防线.国外很多国家都很重视.并有效地整合了这两道防线.极大地增强了市场参与者的信心。我国内部控制审计较财务报表审计发展晚、还不完善,与财务报表审计还没有形成有效的合力。我国现状急切地要求财务报表审计和内部控制审计的双管齐下,有效整合.以实现企业内部控制体系的构建和财务报告的公允公正.为相关者提供有用的决策信息。  相似文献   

10.
冯玮 《金卡工程》2009,13(2):147-147
本文在探讨AS.2和征求意见稿的基础上,对财务报告内部控制审计准则国际发展进行了简单评议,并结合我国实际情况,提出规范我国内部控制审计的系统建议.  相似文献   

11.
The mandatory reporting of firms’ internal control effectiveness continues to be debated by equity market participants, U.S. regulatory agencies and oversight committees. We investigate the implications of material weaknesses in internal control and SOX 404 required reporting of such for financial analysts because analysts are important intermediaries in the U.S. capital market and it is not known whether analysts’ forecasts or coverage decisions are affected by firms’ internal control problems or reporting, respectively. Results of our empirical tests indicate that analysts provide less accurate forecasts and there is greater forecast dispersion for firms with ineffective internal control. We also find that firms that disclose internal control problems have less analyst coverage and that analyst following declines after the material weakness in internal control is disclosed. The results are robust to controlling for potential self-selection bias and management earnings guidance. Our study documents the consequences of ineffective internal control for an important class of financial statement users and suggests the required reporting on the effectiveness of internal control is beneficial to understanding the properties of analysts’ forecasts.  相似文献   

12.
实施企业内控注册会计师审计具有十分重要的意义。在实施企业内控审计中,应当正确处理好企业内控责任与注册会计师审计责任的关系、企业内控自我评价与注册会计师内控审计的关系、内控审计和财务报表审计的关系、财务报告内控和非财务报告内控的关系、企业层面控制测试与业务层面控制测试的关系、重大缺陷披露与其他缺陷沟通的关系。同时,应当深入研究非财务报告内控测试的范围界定和方法技术问题、内控测试评价的样本选取问题、首次执行内控审计与连续实施内控审计的策略问题、内控审计报告的披露形式问题、内控审计信息系统的开发建设问题、内控审计结果的利用问题,推动内控审计扎实有序开展。  相似文献   

13.
合并会计报表审计是随着市场经济的发展 ,企业集团大量涌现而产生的一种新的审计项目。作者认为合并会计报表审计的内容 ,应当为合并范围的审计 ,会计政策的审计、母子公司个别会计报表的审计、合并会计报表、编制程序的审计以及合并会计报表附注的审计等五大部分。  相似文献   

14.
While financial statement auditing dominates the market for corporate auditing, internal controls and operational auditing appear to be emphasized in governmental markets. The size of the governmental audit budget (beyond the minimum level prescribed by generally accepted auditing standards) is ultimately a cost/benefit decision, with lower borrowing costs being one of several potential benefits. In testing for empirical regularities between auditing quantity and investor decisions, we found the size of the audit budget to be indeed associated with borrowing costs, but the direction of the relationship was anomalous. The anomalous positive sign for the audit budget variable could be due to self-selection bias. Self-selection bias is a confounding effect that has come up repeatedly to muddy the interpretation of empirical findings in prior (corporate) market based research on discretionary accounting variables. The supply of (discretionary) internal and operational audits may be driven by operational considerations (e.g., internal control weaknesses), which cannot be directly observed by outsiders. The bond markets may be interpreting the size of the audit budget as a signal about underlying economic characteristics that make the state a more risky investment. Alternatively, larger state audit budgets may signal less use of private sector auditors and be interpreted as less useful to investors (though, possibly more useful to governmental concerns focusing on compliance issues). Despite the inclusion of CPAs' audit fees in state budgets, the signal “inferred” for the state's municipalities may have a carryover effect onto state issues.  相似文献   

15.
陈武朝 《审计研究》2012,(1):103-109
本文研究了《萨班斯—奥克斯利法案》执行初期在美国上市的公司财务报告内部控制重大缺陷的认定及披露。研究发现,许多重大缺陷是根据内部控制审计准则指出的表明公司内部控制可能存在重大缺陷的重要迹象来认定的;其他的则通过重大缺陷的定义来认定。披露的内部控制重大缺陷涉及到COSO《内部控制—整合框架》五要素的几乎所有内容,以及资产负债表和利润表的几乎所有项目。仅有部分公司披露导致交易或账户层面重大缺陷的企业层面内部控制重大缺陷,同时,仅有部分公司披露受账户或交易层面内部控制重大缺陷影响的所有账户。本文最后分析了在美上市公司重大缺陷认定及披露对我国上市公司执行《企业内部控制基本规范》及其配套指引的借鉴。  相似文献   

16.
2011年9月5日,中国注册会计师协会与香港会计师公会在香港签署审计准则持续等效联合声明,确认新修订的内地审计准则与香港审计准则实现持续等效。财政部副部长、中国注册会计师协会会长李勇和香港会计师公会会长蔡永忠出席签字仪式并发表讲话。中国注册会计师协会副会长兼秘书长陈毓圭与香港会计师公会行政总裁张智媛作为双方代表  相似文献   

17.
内部控制、审计鉴证与审计意见   总被引:4,自引:1,他引:3  
利用A股上市公司2007年度相关数据进行的实证检验分析发现:内部控制质量越高,更容易收到清洁的审计意见;上市公司在披露审计鏊证意见时,明显存在"报喜不报忧"的披露管理行为.因此,应当加强对内部控制信息披露的监管,避免披露过程中的披露管理问题,并进一步完善<企业内部控制基本规范>.  相似文献   

18.
This paper has three objectives: to review the state of the art with regard to the literature on corporate internal audit activities; to report on a research study of recent developments in the scope and organization of the internal audit function in major companies in U.S.A.; and to propose an analytical framework which may be used in future research to describe the scope, procedures and responsibilities of the corporate internal audit function. Although there appears to be some confusion in the extant literature regarding the definition and scope of certain internal audit efforts, this research provides new evidence that major U.S. companies are engaging in unprecedented experiments into the use of auditing as a tool for enforcing management and social accountability. This is a movement away from the traditional financial audit which is frequently assumed to fully circumscribe the internal audit function. The implications for implementing heightened standards of corporate accountability should be of interest to audit committees of boards of directors, corporate management, investors, consumers, and future researchers.  相似文献   

19.
This paper investigates how financial statement comparability affects the efficiency of internal capital markets and diversification discounts in multi‐segment firms through monitoring mechanisms. Previous studies suggest that financial statement comparability improves transparency and reduces the cost of information processing, mitigating information asymmetry between managers and shareholders. Using measures of comparability and internal capital efficiency, we find that financial statement comparability has a strong positive influence on internal capital market efficiency. Further, we find that by improving the efficiency of internal capital markets, financial statement comparability indeed mitigates diversification discounts. Especially, the effect of financial statement comparability is more pronounced for firms with high information asymmetry or operating environment volatility. The results support our arguments that financial statement comparability enhances the efficiency of internal capital markets and increases firm value in diversified firms by mitigating agency problems via monitoring and corporate control mechanisms.  相似文献   

20.
In response to recent corporate scandals, Congress passed the Sarbanes–Oxley Act of 2002 (SOX) which, among other things, requires that the auditor render an opinion as to the effectiveness of a company’s system of internal controls. The assumption implicit in this requirement is that the new internal control opinion provides investors with value-relevant information. Our evidence suggests that an adverse audit opinion on internal control over financial reporting provides incremental value-relevant information to investors beyond that contained in the financial statement audit opinion alone. Specifically we find that an adverse audit opinion on internal controls over financial reporting relative to an unqualified opinion is significantly associated with investors assessing a higher risk of financial statement misstatement, higher risk of a future financial statement restatement, higher information asymmetry, lower financial statement transparency, higher risk premium, higher cost of capital, lower sustainability of earnings, and lower earnings predictability. Overall, our empirical results support our hypotheses that the auditor’s opinion on the internal controls over financial reporting provides financial statement users with value-relevant information.  相似文献   

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