H公司财务报表及内部控制整合审计研究

发布时间：2018-05-21 01:35

本文选题：整合审计 + 财务表报审计　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：自从我国的主板上市公司需要进行内部控制审计以来,人们发现在审计过程中,内部控制审计与财务报表审计流程相似,存在相互借鉴的可能,并且进行内部控制审计后,审计费用的增高也为企业带来了不小的负担,所以顺应市场趋势,整合审计的概念也顺势提出。近年我国颁布了《企业内部控制配套指引》,指明内部控制审计可以单独进行,也可以与财务报表审计一起进行整合审计,希望为企业减轻财务负担,但是并没有强制要求企业进行整合审计。随后中国注册会计师协会发布的《企业内部控制审计指引实施意见》中,强调了实施整合审计的重要性,希望整合审计更够提高审计效率,为上市公司降低审计成本。但是由于我国目前尚未出台整合审计准则,注册会计师在进行整合审计时没有可以参考的具体操作流程,大部分会计师事务所都是在财务报表审计流程的基础上进行修改,作为整合审计的流程。因此对于整合审计中财务报表审计与内部控制审计的关系存在着误解,有必要对整合审计体系重构,将两种审计的关键点进行整合,为以后顺利实施整合审计打下坚实基础。本研究主要采用了规范研究法与案例相结合,通过数据、图表等辅助手段,将理论与实务相结合,重点研究如何完善整合审计流程,并以H公司作为案例对象进行研究。该文分为两个部分,第一部分为理论部分,主要阐述选题背景、目的与意义、内容与方法,并对国内外关于整合审计的文献进行分析梳理,借鉴已有文献研究成果,对整合审计的相关理论进行概述与分析,为下文中实务部分做理论铺垫。第二部分为案例部分,首先,以H公司的整合审计流程为切入点,简要介绍H公司的基本情况,并对H公司的整合审计前后进行对比分析,结合数据、图表说明整合审计的优势。其次,针对H公司整合审计后存在的问题及原因进行分析,有针对性的进行整合审计体系重构,并结合相关的法律法规与公司目标,对整合审计的流程框架进行阐述。最后,针对H公司整合审计后存在的问题提出保障整合审计执行的措施。通过选取上市公司整合审计进行研究,对于解决整合审计还没有规范流程的问题及以后发展中要面临的挑战有着积极意义。
[Abstract]:Since the main board listed companies in our country need to conduct internal control audit, people find that in the audit process, the internal control audit is similar to the financial statement audit process, and there is the possibility of learning from each other, and after the internal control audit, The increase of audit costs also brings a heavy burden to enterprises, so the concept of integrated audit is put forward in accordance with the market trend. In recent years, our country has promulgated "Enterprise Internal Control supporting guidelines", pointing out that internal control audit can be carried out independently or in conjunction with financial statement audit, hoping to lighten the financial burden for enterprises. However, it is not mandatory for enterprises to conduct integrated audit. Then, in the opinion on the implementation of Enterprise Internal Control Audit guidelines issued by the Chinese Institute of Certified Public Accountants, the importance of implementing integrated audit is emphasized. It is hoped that the integrated audit can improve the audit efficiency and reduce the audit cost for listed companies. However, due to the fact that our country has not yet issued the integrated audit standards, the CPA has no specific operation process to refer to when conducting the integrated audit. Most accounting firms are modified on the basis of the audit process of the financial statements. As an integrated audit process. Therefore, there is misunderstanding about the relationship between financial statement audit and internal control audit in the integrated audit. It is necessary to reconstruct the integrated audit system and integrate the key points of the two kinds of audit, so as to lay a solid foundation for the smooth implementation of the integrated audit in the future. This research mainly adopts the standard research method and the case union, through the data, the chart and other auxiliary means, unifies the theory and the practice, emphatically studies how to consummate the conformity audit process, and takes H company as the case object to carry on the research. This paper is divided into two parts. The first part is the theoretical part, which mainly expounds the background, purpose and significance, content and method of the topic, and analyzes and combs the domestic and foreign literature about the integration audit, and draws lessons from the existing literature research results. The related theories of integrated audit are summarized and analyzed, which pave the way for the practical part below. The second part is the case, first of all, taking the integration audit process of H company as the breakthrough point, briefly introduces the basic situation of H company, and carries on the contrast analysis to the H company before and after the integration audit, unifies the data, The chart illustrates the advantages of integrated auditing. Secondly, this paper analyzes the problems and causes of H company's integrated audit, reconstructs the integrated audit system, and expounds the process framework of the integrated audit in combination with the relevant laws and regulations and the company's objectives. Finally, the measures to guarantee the implementation of integrated audit are put forward in view of the problems existing after H company's integrated audit. Through the research of the listed company integration audit, it has positive significance to solve the problem that the integration audit has not yet standardized the process and the challenge that will be faced in the future development.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;F275

【参考文献】