浅议小企业内部控制审计

发布时间：2018-11-15 13:55

【摘要】：小企业的内部控制有其特殊性。2007年5月,美国公众公司会计监督委员会(PCAOB)一致投票通过了新的内部控制审计准则第5号(AS5),取代了颇有争议的审计准则第2号(AS2)。目标之一就是使内部控制审计工作更容易随企业的规模进行调整。AS5中贯穿了对小企业内部控制审计的指导。此后PCAOB组织有小企业内部控制审计经验的注册会计师,进一步研究小企业内部控制审计的特殊性,于2009年1月发布了《小规模上市公司与财务报表审计整合的内部控制审计指引》,推动在规模小的企业中应用AS5。小企业内部控制在我国也越来越受到重视。2008年发布的《企业内部控制基本规范》第二条规定,小企业和其他单位可以参照本规范建立与实施内部控制。2009年启动的创业板要求创业板上市公司要具有会计师事务所签发无保留意见的内部控制审计报告。创业板的一个显著特点是面向成长型的小规模企业。这就使得我国的小企业也面临内部控制审计的要求。小企业的内部控制审计方法不同于大中型企业,本文结合小企业内部控制审计的特点,对小企业的内部控制审计进行探讨。
[Abstract]:In May 2007, the American Public Company Accounting Oversight Committee (PCAOB) unanimously voted to adopt the new Internal Control auditing Standard No. 5 (AS5). Replaced the controversial auditing Standard No. 2 (AS2). One of the goals is to make the internal control audit easier to adjust with the scale of the enterprise. AS5 runs through the guidance of the internal control audit of small enterprises. Since then, PCAOB has organized certified public accountants with internal control audit experience in small enterprises to further study the particularity of internal control audit in small enterprises. In January 2009, the Internal Control Audit guidelines for the Integration of Small-scale listed companies with Financial statement Audit were issued to promote the application of AS5. in small enterprises The internal control of small enterprises has been paid more and more attention in our country. Article 2 of the basic Standards for Internal Control of Enterprises, issued in 2008, Small enterprises and other units may establish and implement internal control with reference to this standard. The gem started in 2009 requires listed companies to have accounting firms to issue unqualified internal control audit reports. A notable feature of the gem is the growth-oriented small-scale enterprises. This makes the small enterprises of our country also face the request of internal control audit. The internal control audit method of small enterprises is different from that of large and medium-sized enterprises. This paper discusses the internal control audit of small enterprises combined with the characteristics of internal control audit in small enterprises.
【作者单位】：中国人民大学商学院;
【分类号】：F239.45

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