| 日本内部控制审计及其对中国的启示 |
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| 引用本文： | 张影.日本内部控制审计及其对中国的启示[J].上海立信会计学院学报,2010,24(4):52-61. |
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| 作者姓名： | 张影 |
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| 作者单位： | 天津财经大学商学院,天津,300222 |
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| 摘 要： | 内部控制审计是2002年美国萨班斯法颁布后,陆续在世界各国实施的新审计内容。因实施的时间较短,内部控制审计仍存在很多尚待研究的问题。文章从介绍和分析日本内部控制评价与审计准则入手,总结日本实施内部控制审计的经验和出现的问题,以期为中国建立内部控制审计制度提供参考。
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| 关 键 词： | 内部控制评价 内部控制审计 内部控制报告 审计意见 |
Internal Control Audit in Japan and Its Reference for China |
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| ZHANG Ying.Internal Control Audit in Japan and Its Reference for China[J].Journal of Shanghai Lixin University of Commerce,2010,24(4):52-61. |
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| Authors: | ZHANG Ying |
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| Abstract: | Internal control audit is the new audit content around the world since the issuance of American SOX Act in 2002.Because the internal control audit is executed in short time,many problems still requires for further study.This paper introduces and analyzes the standards of internal control and evaluation in Japan,and hopes to provide reference for the establishment of Chinese internal control audit system. |
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| Keywords: | internal control evaluation internal control audit internal control report opinion of audit |
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