美国财务报告内部控制审计的最新发展及启示

本文从美国《萨班斯———奥克斯利法案》和PCAOB新审计准则出发,研究财务报告内部控制审计的:审计服务性质、审计责任主体、审计方式、评价标准等重要问题,结合我国实际情况,提出规范我国内部控制信息披露机制及开展相关的财务报告内部控制审计业务的系统建议。

The New Development and enlightenment of Internal Control audit over Financial Report in U.S.A

The paper start its research from Sarbanes-Oxley Act and PCAOB No.2 about major issues in internal control over financial report: the nature of audit service, principal audit responsibility part, audit approach, appraising criteria and so on. Considering facts in China, the article gives some advices about how to stimulate the internal control information disclosure system and how to do internal control audit over financial report well.