搜索
密级：学校代码：10075分类号：学号：20121603管理学硕士学位论文学位申请人：于俊珠指导教师：杨桂花教授学位类别：管理学硕士学科专业：会计硕士授予单位：河北大学答辩日期：二Ο一四年六月ClassifiedIndex:Code:10075U.D.C.:No:20121603ADissertationfortheDegreeofMPAccResearchonInternalControlAuditiofPublicCompaniesCandidate:YuJun-zhuSupervisor:Prof.YangGui-huaAcademicDegreeAppliedfor:MasterofManagementSpecialty:MPAccUniversity:HebeiUniversityDateofOralExamination:June,2014摘要I摘要近年来，国际和国内市场中发生了一些严重的财务舞弊案件，虽然这些案件发生的背景原因都不尽相同，但是内部控制不健全或失效，存在的缺陷导致重大财务错报的出现是这些案件的共同特点。各国相关的企业管理机构将监管重点由单纯关注财务报告，转为财务报告和财务报告保证体系并重。我国相关部门在2008年和2010年分别发布了《企业内部控制基本规范》和《企业内部控制审计指引》，并要求执行内部控制规范体系的上市公司聘请会计师事务所对其内部控制有效性进行审计。根据上述背景，本文介绍了内部控制审计的基本内容及其发展历程，举例说明了内部控制审计的流程，并通过研究我国近三年上市公司披露的内部控制审计报告数据和发生的有关内部控制审计的事件，分析出我国内部控制审计存在的问题，比如，内部控制审计报告意见段缺乏实质性内容、内部控制缺陷评价缺乏具体标准、存在走过场走形式的现象等问题，究其原因主要是我国内部控制审计相关经验不足、法律制度不健全、会计事务所人员配备不完善等原因。本文对我国内部控制审计存在的问题和其原因提出对策，并针对内部控制缺陷的判定标准和内部控制审计报告中对内部控制缺陷的描述进行研究。文中将内部控制缺陷分为重大缺陷和一般缺陷，用定性和定量两种方式判定上市公司存在内部控制缺陷是否为重大缺陷。本文中认为注册会计师出具内部控制审计报告对内部控制缺陷描述段应该加入对基准日的说明，用定性和定量的方式描述内部控制缺陷对潜在错报的影响程度，并增加对缺陷描述的增加实质性内容。之后本文分别以凤凰光学和北大荒举例说明带强调事项段的无保留意见和否定意见审计报告对内部控制缺陷事项段的描述。关键词内部控制审计财务报表审计重大缺陷一般缺陷AbstractIIAbstractInrecentyears,theinternationalanddomesticmarkethadbrokenoutsomeseriousfinancialfraudcases.Althoughthecases’backgroundorreasonsweredifferent,thesamecharacteristicwasthosecompanies’internalcontrolwerefailedordefective,andthedefectsleadtosignificantfinancialmisstatements.Relatedenterprisemanagementagenciesofeachcountryhasregulatoryfocusfromsimplyfocusonfinancialreport,topayingequalattentiontofinancialreportingandestablishmentandperfectinternalcontrol.During2008and2010,Chineserelateddepartmentsissued“TheBasicnormsofinternalcontrol”and“InternalControlAuditGuidelines”,andcallingforthelistedcompanieswhichareexecutinginternalcontrolstandardsystemtohireaccountingfirmstoauditt-hecompanies’internalcontroleffectiveness.Basedontheabovebackground,thepaperintroducesthebasiccontentofinternalcontrolauditanditsdevelopment,illustratesabriefworkflowoftheinternalcontrolauditingprocess,bystudyingChineselistedcompaniesdisclosetheinternalcontrolauditingreportsdataandsomeeventsofinternalcontrolauditingnearlythreeyears,analysisoftheproblemsexistinginChineseinternalcontrolauditing,likecommentssectionlackinginsubstanceininternalcontrolauditreport,theauditreportslackofunifiedstandards,existingthephenomenonofgoingthroughtheformalityandsoon.Themainreasonsofproblemsarethatthedepartmentsagencieslackofexperienceaboutinternalcontrolauditing,thelegalsystemisnotsound,andaccountingfirmspersonnelequippedisimperfect.Thepaperputforwardcountermeasurestotheproblemofinternalcontrolaudit,furthermore,discussthejudgementstandardoftheinternalcontrolweaknessandtheescriptionofinternalcontrolweaknessinthereport.Inthepaper,theweaknessesofinternalcontrolaredividedintomaterialweaknessandgeneralweakness,intwomethods,qualitativeandquantitativedetermination,tojudgewhethertheweaknessoflistedcompanyinternalcontrolismaterial.ThepaperthinksthatIntheinternalcontrolauditreport,CPAshouldaddtoexplainforthebasedate,anddescribewhattheextentoftheimpactbytheincidenceweaknessofinternalcontroltopotentialmisstatementinqualitativeandquantitativedetermination.Then,thepaperhasgavetwoexamples,PhenixOpticalandHeilongjiangAgricultureCompany(HACL),toexplainhowtodescribewithemphasisonmattersofunqualified’sinternalcontrolauditreportandnegativeopinion’sinternalcontrolauditreport.KeywordsInternalControlAuditAuditofFinancialStatementsMaterialWeaknessGeneralWeakness目录III目录第1章导论·························································································································11.1研究的背景和意义····································································································11.1.1研究背景·············································································································11.1.2研究意义·············································································································21.2国内外研究现状········································································································31.2.1国外研究现状·····································································································31.2.2国内研究现状·····································································································41.3研究内容····················································································································51.4研究方法及创新点····································································································51.4.1研究方法·············································································································51.4.2创新点·················································································································6第2章内部控制审计理论的演进及基本内涵··································································72.1内部控制基本理论····································································································72.1.1内部控制含义···························································