内部控制鉴证主体与报告、板块及行业的交互分析——基于沪深股市2011年的统计

广义来讲,内部控制鉴证业务包括内部控制审核、内部控制鉴证和内部控制审计,三种业务均由注册会计师完成。那么,注册会计师(鉴证主体)在提供内部控制鉴证服务时,在报告、板块和行业上会如何选择?这些选择又对监管机构和鉴证主体提供了哪些启示?2011年是内部控制基本规范及配套指引正式实施的第一年,本文从鉴证主体的角度对该年度总计988份内部控制鉴证报告进行了全面统计,进而深入分析了鉴证主体与报告类型、上市板块及行业类别的交互关系,并针对其中存在的问题提出了对策和建议。

The Interrelationship between CPA Firms and Report Types,Listed Boards,and Industry Categories:Analysis Based on Internal Control Assurance Reports of Shanghai and Shenzhen Stock Markets in 2011

In broad terms,internal control assurance includes approval,assurance,and audit of internal control,all of which are implemented by CPAs.As assurance performers,CPA firms need to decide which type of report should be presented,which listed board will be served,and which industry will be involved.And for the regulators and performers,what conclusions can be drawn from all these choices? In 2011,Enterprise Internal Control Standards and Guidelines are initially implemented in China.This paper surveys all the internal control assurance reports in 2011,which amount to 988 reports.Based on the investigation,the paper comprehensively analyzes the interrelationship between assurance performers(CPA firms) and report types,listed boards,and industry categories.Finally,the paper gives some suggestions on the solution to existing problems.