COSO新框架开启内部控制新时代——访COSO委员会主席何逸夫
发布时间：2018-09-06 08:16
【摘要】：正记者:首先,请您为我们简要介绍一下COSO。何逸夫:COSO是美国反虚假财务报告委员会下属的发起组织委员会(The Committee of Sponsoring Organisations of the Treadway Commission)的英文缩写。1985年,美国注册会计师协会、美国会计协会、美国财务经理人协会、国际内部审计师协会、美国管理会计师协会五个组织联合创建了反虚假财务报告委员会,旨在探讨财务报告中舞弊产生的原因,并寻找解决之道。1987年,基于该委员会的建议,其赞助机构成立了COSO委员会,目的
[Abstract]:Reporter: first of all, please give us a brief introduction to COSO. (The Committee of Sponsoring Organisations of the Treadway Commission) is the acronym of (The Committee of Sponsoring Organisations of the Treadway Commission), the sponsoring committee of the United States Committee against false Financial reporting. 1985, the American Institute of Certified Accountants, the American Accounting Association, the American Association of Financial managers, The International Institute of Internal auditors, five organizations of the American Institute of Management Accountants, jointly created the Anti-false Financial reporting Committee to explore the causes of fraud in financial reporting and to find solutions. Its sponsors set up the COSO Committee for the purpose of
【分类号】：F239.1
，
本文编号：2225762
[Abstract]:Reporter: first of all, please give us a brief introduction to COSO. (The Committee of Sponsoring Organisations of the Treadway Commission) is the acronym of (The Committee of Sponsoring Organisations of the Treadway Commission), the sponsoring committee of the United States Committee against false Financial reporting. 1985, the American Institute of Certified Accountants, the American Accounting Association, the American Association of Financial managers, The International Institute of Internal auditors, five organizations of the American Institute of Management Accountants, jointly created the Anti-false Financial reporting Committee to explore the causes of fraud in financial reporting and to find solutions. Its sponsors set up the COSO Committee for the purpose of
【分类号】：F239.1
，
本文编号：2225762
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