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Integrated Audit Research in China

Author: WangYang
Tutor: ShiDeGang
School: Dongbei University of Finance
Course: Accounting
Keywords: internal control audit financial statements audit integrated audit
CLC: F239.4
Type: Master's thesis
Year: 2011
Downloads: 323
Quote: 1
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Abstract


Since the 20th century, many big financial fraud cases exposed around the world. Through studying the causes of these financial scandal, all have exposed that internal control system of the company or enterprise had a serious defect. In view of this, all over the world each country has strengthened the internal control system of the importance of the construction of consciousness, regulators also have accelerated the legislation of internal control in the construction, aspects of the theory and practice have had a rapid development, and stakeholders have changed gradually the view from the financial report on the results to internal control process to ensure the reliability of the financial report.In July 2002, the United States issued sarbanes-oxley legislation (SOX), the law requires public companies mandatory disclosure internal control self assessment report and audit by certified public accountants. In reference on the basis of the SOX, in June 2008, the ministry of finance and five ministries of China have jointly issued the enterprise internal control basic standard, which establish the our country enterprise internal control of the basic framework. In April 2010, the enterprise internal control supporting guidelines came out, the supporting guidance included three guidelines, which are "the enterprise internal control application guide" and "enterprise internal control evaluation guide" and "the enterprise internal control audit guidelines". Visible, China has formed a "application + evaluation + audit" system of internal control mode, and this is based on the international advanced experience and the integration of their national conditions. The result of the internal control system has important theoretical and practical value on enterprise management and risk prevention.Internal control effectiveness evaluation is management responsibility, in order to strengthen the disclosure of information, the internal control audit to ensure the validity of the effective internal control is CPA’s responsibility. Although the internal control audit and financial statements audit are two different types, but some commons exist between them on the audit process. The United States’SOX has been raised, and spearheaded the internal control auditing business in practice, put forward the creative concept "integrated audit", through the resource sharing, the audit process reengineering, implement integration the audit process at the same time satisfy the two kinds of auditing purposes. Our country "internal control audit guidelines" point out certified public accountants may put forward to carry out two audit, also can integrate the audit, for public accounting firms and the client could independently choose the space. Although it advocate integration, but does not make clear how to develop integrated audit, so it maybe go against certified public accountants smoothly carry out internal control audit. Based on the above research background, the author thinks that the integrated audit research is necessary.This thesis first to the theoretical analysis of the integrated audit, this part introduces the background of the integration and the integrated audit concept and the internal control audit related contents. Secondly, this part is the feasibility analysis of integrated audit, including statements auditing and internal control audit comparison, and the necessity and feasibility of the audit. Thirdly, on the above theory analysis and comparative analysis basis, this part shows how in practice to develop integrated audit, introduces in general integration audit of the implementation of the integrated thinking and key points, after the audit process engineering, explains how to audit from the audit plan stage, audit implement stage, audit report stage. It describes how to reflect the concept of integration, so as to achieve double goals of the internal control audit and financial statements audit. Finally, from the macro regulation angle, corporate governance angle, CPA angle, it put forward some suggestions for the smooth implement integrated audit in our country.

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CLC: > Economic > Economic planning and management > Audit > Various types of audit
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