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日前,五部委联合颁布了《企业内部控制审计指引》,对内部控制鉴证业务作出详细规定及指导,并对已有规范中未界定清晰而理论界尚存争议的概念做了进一步厘清。本文从理论入手,对内部控制鉴证是合理保证业务还是有限保证业务,是基于责任方认定还是直接报告业务,是时点概念还是时期概念,是全面目标还是财务报告目标的内控审计等一系列定位问题作出阐述,并利用2009年深市数据进行分析与验证。
Recently, the five ministries and commissions jointly promulgated the “Guide for Audit of Enterprise Internal Control”, providing detailed regulations and guidance on the assurance business of internal control and further clarifying the notion of remaining controversy in the existing norms which has not been clearly defined yet. This article starts with the theory and is based on a series of positioning of internal control auditing, such as whether the internal control assurance is a reasonable assurance business or a limited assurance business, based on whether the responsible party determines or directly reports the business, is the concept of the time point or the concept of the period, whether it is the overall goal or the financial reporting target Problems to elaborate, and use the data of Shenzhen in 2009 for analysis and verification.