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Study on Audit of Internal Control over Financial Report

Author: LuYaZuo
Tutor: YangZhiJie
School: Shijiazhuang University of Economics
Course: Accounting
Keywords: Audit of Internal Control over Financial Reporting internal control information disclosure
CLC: F239.45
Type: Master's thesis
Year: 2010
Downloads: 279
Quote: 1
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Abstract


The world capital market has undergone significant financial reporting fraud cases, which have the profound socio-economic reasons, but they are directly related to the sound and effective internal controls of financial reports. Because sound internal controls reasonably ensure that enterprises operating efficiency and effectiveness, the reliability of financial reports and compliance with relevant laws and regulations, failure of internal control must be the direct cause of its importance. Recently, fraud cases occurred in the capital markets have aroused public’s dissatisfaction with government supervision, and have aroused confidence crisis to financial reports, in order to deal with and resolve these problems, in 2002, The United States Congress introduced the "Sarbanes-Oxley Act," the terms of its 404 requires that public accounting firm which audit corporate financial report, must test and evaluate internal controls and issue assessment report as the same time. Meanwhile, forcibly require management to disclose of internal control evaluation report, which must be audited by certificated public accountants. In this context, audit of internal control over financial report emerged.In order to make certificated public accountants have competent to evaluate the effectiveness of internal controls, and implement SOX404, in 2007, Public Company Accounting Oversight Board had issued Auditing Standard No.5-An Audit of Internal Control Over Financial Reporting that is Integrated with An Audit of Financial Statements, which clearly indicated that certificated public accountants audit the financial statements at the same time audit the report of audit of internal control over financial report.This master’s thesis concerns internal controls related to financial reports, and makes agency theory, signaling theory, asymmetric information theory as the theoretical basis to analyze motive of the generation of audit of internal control over financial reports, and researches AS5 issued by PCAOB, thinks its legitimacy and its relationship with the possibility of integration of the audit of financial report. Sample internal control evaluation reports of 2007 and 2008 of stock markets of Shanghai of manufacturing and financial services. Analyze current station of audit of internal control over financial reports and problem in evaluation of internal control over financial reports.On the basis of the descriptive statistical analysis and interpretation, we draw relevant conclusions. Propose recommendations on the construction of our system of audit of internal control over financial report, based on reasonably learning from foreign countries’theory about audit of internal control and practical experiences.

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