美国财务呈报内部控制审计的发展及其启示

发布时间：2018-09-03 17:15

【摘要】： 本文主要介绍的是美国财务呈报内部控制审计的发展对我国的启示。伴随着内部审计的形成和发展以及对内部控制的要求,开始了内部控制审计。1992年COSO委员会的《内部控制—整体框架》(COSO报告)对内部控制进行了明确的定义。由于财务舞弊案件层出不穷,如安然、世通,美国国会于2002年出台了《萨班斯—奥克斯利法案》,首次提出了“财务呈报内部控制审计”的问题,之后PCAOB根据萨班斯法案及404条款出台了相关的财务呈报内部控制审计准则,对财务呈报内部控制审计进行了书面规范。而我国目前正在建立财务呈报内部控制为主的内部控制标准体系,审计财务呈报内部控制也将成为一种趋势,所以,对我国来说,借鉴美国财务呈报内部控制审计准则意义重大。本文的写作思路是从美国内部控制审计(包括财务呈报内部控制审计)的发展开始,然后介绍我国内部控制审计的现状,接着根据对财务呈报内部控制及其审计的了解撰写了与之相关的内容以及审计实施过程,最后提出了美国财务呈报内部控制审计对我国内部控制审计的五点启示。本文的创新之处:一是把美国历史上对内部控制审计有影响的重要事件或相关规定或法律作了归纳和总结,将2002年的萨班斯法案作为内部控制审计发展的分水岭,原因是该法案的404条款首次明确提出了财务呈报内部控制审计的定义,将内部控制审计指向与财务呈报有关的内部控制审计;二是研究了PCAOB的财务呈报内部控制审计准则,然后结合我国的实际情况,就制定我国上市公司财务呈报内部控制审计提出自己的观点和建议以及对我国的启示。本文最大的缺点在于:由于我国的内部控制标准体系尚在建设当中,内部控制审计并不成熟,没有出台财务呈报内部控制审计准则,再加上作者缺乏实务经验,因此,只能靠搜集的资料,借鉴美国PCAOB的财务呈报内部控制审计准则的观点撰写本文,结合我国的实际情况,从理论的角度提出自己的看法和建议,可能缺乏实际的应用性和可操作性。
[Abstract]:This article mainly introduces the enlightenment to our country from the development of the internal control audit of American financial reporting. With the formation and development of internal audit and the requirement of internal control, the internal control audit was initiated. In 1992, the COSO Committee's "Internal Control-overall Framework" (COSO report) defined the internal control clearly. As financial fraud cases emerge in endlessly, such as Enron and WorldCom, the United States Congress issued the Sarbanes-Oxley Act in 2002, which for the first time raised the issue of "financial reporting to internal control audit." Then PCAOB issued the relevant internal control audit standard of financial reporting according to Sarbanes Act and Section 404, and made a written standard on financial reporting internal control audit. At present, China is establishing a standard system of internal control based on the internal control of financial reporting, and the internal control of audit financial reporting will also become a trend. Therefore, for our country, It is of great significance to learn from the auditing standards of internal control of financial reporting in the United States. This paper begins with the development of internal control audit (including financial reporting internal control audit) in the United States, and then introduces the current situation of internal control audit in China. Then based on the understanding of the internal control of financial reporting and its audit, this paper writes the related contents and the audit implementation process, and finally puts forward five enlightenments of the American internal control audit of financial reporting on the internal control audit of our country. The innovations of this paper are as follows: first, it sums up and summarizes the important events or relevant regulations or laws that have an impact on internal control audit in the history of the United States, and regards the Sarbanes Act of 2002 as a watershed in the development of internal control audit. The reason is that Article 404 of the Act clearly defines the internal control audit of financial reporting for the first time, and points the internal control audit to the internal control audit related to financial reporting. The second is to study PCAOB's internal control audit standards for financial reporting. Then, according to the actual situation of our country, the author puts forward his own views and suggestions on the formulation of internal control audit of financial reporting of listed companies in our country, as well as the enlightenment to our country. The biggest drawback of this paper is that the internal control standard system is still under construction, the internal control audit is not mature, the financial reporting internal control audit standard has not been issued, and the author lacks practical experience, therefore, We can only rely on the collected information, draw lessons from the viewpoint of PCAOB's internal control audit standard of financial reporting of the United States, and combine the actual situation of our country, and put forward our own views and suggestions from the theoretical point of view. There may be a lack of practical application and maneuverability.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.2

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