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随着我国社会主义市场经济的深入发展,传统的内部审计面临巨大挑战,而加强企业财务报告内部控制审计,对提供更为可靠和真实的会计信息,具有十分重要的影响。我国部分上市公司开始重视内部控制建设,并自愿聘请审计机构对财务报告内部控制进行审计或审核。一、财务报告内部控制的具体内涵《企业内部控制鉴证指引》(征求意见稿)中指出,“本指引所称企业内部控制鉴证,是指会计师事务所接受委托,对企业与财务报告相关的内部控制的有效性进行鉴证,并发表鉴证意见。”美国证券交易委员会(SEC)的定义,财务报
With the deepening of the socialist market economy in our country, the traditional internal audit faces enormous challenges. Strengthening the internal control auditing of the financial reports of enterprises has a very important influence on providing more reliable and true accounting information. Some listed companies in China began to attach importance to the construction of internal control and voluntarily engaged audit institutions to audit or review the internal control over financial reporting. I. The Specific Connotation of Internal Control over Financial Reporting The Guide to Assurance of Internal Control of Enterprises (Draft for Commenting on Opinions) states: “The verification of internal control of an enterprise as mentioned in these Guidelines refers to the fact that an accounting firm is entrusted with an enterprise and is related to financial reports The effectiveness of internal control to verify, and issued forensic opinions. ”" US Securities and Exchange Commission (SEC) the definition of financial report