美国内部控制审计的制度变迁及其启示

我国目前正在抓紧制定内部控制审计准则。从世界范围看,美国内部控制审计的发展历史最久、最有代表性,值得我们借鉴。内部控制审计成为与财务报表审计并行的一种新审计业务,在美国的发展大体经历了三个阶段:财务报表审计中的内部控制评价阶段、财务报告内部控制审核阶段和财务报告内部控制审计阶段。本文回顾了美国内部控制审计制度变迁的历程及特点,并提出了我国在制定内部控制审计准则时需要注意解决好的七大问题。

The Institution Change of the Audit of Internal Control in America and its enlightenment

Currently,the Chinese internal control auditing standards are being drafted.The internal control auditing system in the U.S.,being the oldest and most typical,is worth studying.Internal control auditing in the U.S.is becoming a new business,mentioned in the same breath as financial statement auditing.There are in general three stages in its development: the evaluation of internal control in the financial statement auditing,the examination of internal control in financial reports,and internal control auditin...