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会计信息的真实性是会计信息质量的重要标志,也是会计信息的本质属性。企业内部审计、政府审计部门以及注册会计师审计机构三者共同构成了完整的会计审计监督体系,在我国市场经济建设中对会计信息失真治理工作中发挥着重要的作用。近年来,国内外关于会计信息失真的现象日益严重,给投资者造成经济利益损失。本文从加强企业内部审计工作质量的角度,分析会计信息失真的动因以及企业内部审计对于会计信息控制的重要性,并阐述了治理会计信息失真的有效措施,以期在实践中指导企业从会计信息失真治理的角度提高内部审计工作质量。
The authenticity of accounting information is an important symbol of accounting information quality, but also the essential attribute of accounting information. The internal auditing of enterprises, the auditing departments of the government and the auditing institutions of certified public accountants jointly constitute the complete auditing system of accounting auditing, playing an important role in the management of accounting information distortion in the construction of market economy in our country. In recent years, the phenomena of distortion of accounting information both at home and abroad have become increasingly serious, causing economic losses to investors. In this paper, from the perspective of strengthening the quality of internal audit, this paper analyzes the motivation of accounting information distortion and the importance of internal audit for accounting information control. It also elaborates effective measures to control accounting information distortion in order to guide enterprises in practice from accounting information distortion Governance perspective to improve the quality of internal audit.