内部控制审计

论内部控制审计的程序和方法

On the Procedures and Approaches of Internal Control Auditing

这些规范、指引的颁布都表明我国即将开展企业内部控制审计工作。

The promulgation of these specifications and guidelines indicate that China will carry out internal control auditing .

也就是说，在2006年到2010年间，内部控制审计报告是自愿披露的。

So between 2006 and 2009 , internal control report was non-obligatory .

内部控制审计制度安排动因的理论研究

Theoretical Research on Institutional Arrangement Motivation of Internal Control Audit

包括重新定位内部控制审计的业务性质、业务范围。

These proposals range from redefining the audit scope , the business .

国有企业内部控制审计的分层分析及应用

Stratified Analysis of Auditing from Internal Control in State Enterprises and its Application

邮政企业货币资金内部控制审计研究

A Research on Internal Control and Audit of Currency Funds in Postal Enterprises

美国内部控制审计的制度变迁及其启示

The Institution Change of the Audit of Internal Control in America and its enlightenment

自此，财务报告内部控制审计成为一项强单独的强制性审计业务。

Therefore , the internal control over financial reporting became a mandatory independent audit service .

我国上市公司财务报告内部控制审计探析

The Research on Audit of Internal Control over Financial Reporting of Listed Companies in China

从而构建一个完整的具有较强可操作性的工业企业内部控制审计体系。

Thereby it builds a complete and strong operability internal control audit system in industrial enterprises .

内部控制审计随着内部控制和内部审计的发展而不断推广。

The internal control audit continuously spread with the development of internal control and internal audit .

对大型公立医院内部控制审计要点选择与实施的思考

The Thought about Main Points Selection and Implementation of Audit of Internal Controls in Great Public Hospitals

同时，会计电算化给内部控制审计带来了新的挑战和机遇。

In the same time , the computerized accounting system brings a new opportunity and challenge to Audit .

而对于内部控制审计与会计政策变更的关系方面研究者甚少。

While , researchers about the relationship of internal control audit and accounting policy changes are very little .

在理论的指导下，力图构建在工业企业系统内部控制审计框架体系。

Guided by the theory , strive to structure the internal control audit system framework inside industrial enterprise .

因实施的时间较短，内部控制审计仍存在很多尚待研究的问题。

Because the internal control audit is executed in short time , many problems still requires for further study .

2005年9月集团公司审计部对如何开展内部控制审计作出了规定。

In September 2005 , audit department of CNPC worked out the stipulation on how to audit internal control system .

内部控制审计是2002年美国萨班斯法颁布后，陆续在世界各国实施的新审计内容。

Internal control audit is the new audit content around the world since the issuance of American SOX Act in2002 .

指出内部控制审计程序包括了解基本情况，了解内部控制，实施符合性测试，提出审计报告。

The internal control auditing procedures consist of basic information surveying , internal control surveying , compliance test and reporting .

这意味着我国上市公司将跨入财务报告内部控制审计的时代。

It means that chinese listed companies accept the audit of internal control over financial reporting has become a foregone conclusion .

我国企业内部控制审计的现实选择&基于内部控制审计与财务报表审计关联的分析

Realistic Choice of Our Internal Control Audit & Based on the Related Analysis between Internal Control Audit and Financial Statements Audit

近年来，我国也借鉴美国的相关做法，积极推进财务报告内部控制审计。

In recent years , we also benefit from the relevant measures and actively promote audit of internal control over financial reporting .

内部控制审计与财务报告审计之间有着密切联系，两者并行必然会影响财务报告审计意见。

The internal control auditing and financial report auditing have close connection , the implementation together will affect auditing opinion of financial report .

虽然内部控制审计与财务报表审计是两种不同类型的鉴证业务，各自具有特殊性，但是从审计流程来看，二者存在许多共性。

Although the internal control audit and financial statements audit are two different types , but some commons exist between them on the audit process .

内部控制审计能够提高会计信息质量，而随意不合理的自愿性会计政策变更却能使会计信息质量降低。

Internal control audit can improve the quality of accounting information , and not reasonable accounting policy changes can make the accounting information quality worse .

表明经过内部控制审计的上市公司更容易收到标准审计意见，内部控制审计具有明显的信号传递效应。

It shows that the listed companies auditing internal control will receive qualified opinion more easily , and internal control auditing has obvious signal transfer effect .

从国内外的审计实务发展来看，财务报告内部控制审计是现代审计发展的一个重要方向。

From the development of audit practice at home and abroad , audit of internal control over financial reporting is an important direction of the audit .

内部控制审计是一项前沿的管理型审计，在工业企业内部开展内部控制审计已成为发展趋势。

The internal control audit is an edge-cutting managing audit . It has been developing into a trend to improve the internal control audit in industrial enterprise .

文章的第六章在最后通过一个政务软件的案例来看在新框架的指导下对组织的IT技术内部控制审计有哪些启示。

Chapter VI of the articles gives suggestions and enlightenment on IT technical audit of internal control through a case under the direction of a new framework .