| 审计委员会、注册会计师审计与内部审计 |
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| 引用本文： | 沈维成.审计委员会、注册会计师审计与内部审计[J].安徽工业大学学报(社会科学版),2011,28(1):40-42. |
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| 作者姓名： | 沈维成 |
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| 作者单位： | 安徽工业大学,管理学院,安徽,马鞍山,243002 |
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| 摘 要： | 由于审计委员会程序性工作的特点,以及注册会计师审计的事后核查的缺陷,这些制度设置难以从根本上解决公司信息的虚假问题。因此需要通过内部审计作用的发挥来加强审计委员会与注册会计师审计在改善公司治理方面应起的作用,从而提高信息披露质量。
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| 关 键 词： | 公司治理 审计委员会 注册会计师审计 内部审计 |
On the Audit Committee,CPA Audit and Internal Audit |
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| Authors: | SHEN Wei-cheng |
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| Institution: | SHEN Wei-cheng(School of Management,AHUT,Ma'anshan 243002,Anhui,China) |
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| Abstract: | The regulations established are hard to solve the problems of false information in companies due to the characteristics of procedure work by Audit Committee and the deficiency of verification after the event by certificate public accountant(CPA) audit.Hence it is necessary to make more functional the internal audit that is to be strengthened in the improvement of corporation governance made by Audit Committee and CPA audit for the enhance of information disclosure quality. |
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| Keywords: | corporation governance Audit Committee CPA audit internal audit |
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