内部控制报告

美国内部控制报告的嬗变及启示

The Development of Internal Control Report in the United States and its illumination

本文在中国独特的制度背景下，考察内部控制报告的披露对会计信息质量的影响。

This article studies the relationship between the disclosure of internal control report and the quality of accounting information in the context of China .

2002年美国出台了著名的《萨奥法案》，要求上市公司在年报体系中披露内部控制报告。

In 2002 , United States issued the famous " Saao Act " to require listed companies to disclose the reports of internal control in their annual reports system .

因此，美国国内的多数文献是围绕内部控制报告的具体披露内容展开研究的，而且研究文献也非常的丰富。

So most of the literature in the United States is around the specific disclosure report on the research contents of the internal control ; the research literature is very rich .

实证结果表明，审计师排名、审计费用与内部控制鉴证报告的披露与IPO抑价存在显著的负相关关系，但显著的程度相对较低，而内控报告整改措施披露对IPO抑价没有显著影响。

Empirical results show that , there are significant negative correlation between auditor ranking , audit costs and internal control assurance report , but degree was low , while rectify measure did not significantly affect on IPO Underpricing .

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 .

而我国学者对于内部控制鉴证报告自愿披露动机的实证研究文章并不多见。

And Chinese empirical studies of the attestation report voluntary disclosure motivations was not more .

美国强制性要求披露内部控制鉴证报告，而我国处于自愿阶段。

The United States mandatory disclosure internal control attestation report is different from our country in a voluntary stage .

因而本文研究大股东和中小股东之间的代理冲突对公司内部控制鉴证报告自愿性披露的影响。

This thesis studies agency conflicts between big shareholders and small shareholders influence of voluntary disclosure internal control attestation reports .

上市公司为什么自愿披露内部控制鉴证报告？&基于信号传递理论的实证研究

Why do Listed Companies Disclose the Auditor 's Internal Control Reports voluntarily ? & An Empirical Study Based on Signaling Theory in China

自愿性披露内部控制鉴证报告的影响因素&基于2008年沪市A股数据的实证研究

Factors that Impact Voluntary-Disclosure of the Assurance Report on Internal Controls & A study on a Shares in the Shanghai stock market in 2008

基于上面两个原因，本文认为可以将内部控制鉴证报告作为高质量内部控制的有效替代变量。

Based on the above two reasons , this paper argues that integrate internal control verification report is effective alternative variable of a high quality the internal control .

研究成果有助于政府及相关部门了解上市公司披露内部控制鉴证报告的动机，设计完善内部控制鉴证报告披露制度。

This research helps the related departments to set policy about the listed company internal control attestation report disclosure , and then design perfect internal control attestation report system .

那究竟何种特征的公司会更倾向于披露内部控制审计报告，哪些因素影响自愿披露行为，以及鉴证报告出具后市场是否有反应，这都是需要研究的问题。

What kinds of company will be pleased to disclose the auditing report and how the market will react to this announcement , required us to do some study on it .

结果发现，对于高分析师跟踪的样本，自愿披露内部控制鉴证报告的公司其权益资本成本显著低于未披露的公司。

It finds that in the high analysts following group , the cost of equity capital of the firm disclosure both self-assessment and assurance internal control report is significantly decrease than other firms .

第五章结论、建议、和研究局限性：根据实证结果总结对假设的验证情况，对公司、政府相关部门、注册会计师就内部控制鉴证报告制度等相关方面提出建议，提出本文研究局限性。

According to the results of the analysis , suggestions of internal control attestation reports disclosure were put forward to the company , government departments , CPA . This thesis puts forward the study limitations .

基本规范要求自2009年7月1日起，上市公司必须出具内部控制评价报告，并交由审计机构出具审计意见，鼓励非上市公司积极实行此规范。

The basic norms required the listed companies to issue an internal control evaluation report which must be audited by the audit agency . The basic norms also encourage the non-listed companies to implement this norm .

在这一法案中，国会明确要求上市公司在披露定期报告的同时披露内部控制评价报告，并要求经过外部审计师的审核。

In this act , congress clearly requires listed company disclosure regular report , at the same time disclosing the internal control evaluation report , and requires the report must go through the review of the external auditor .

由于创业板公司报表使用者的特殊需求，注册会计师应适时缩小期望差距，提供包括审阅报告、内部控制评价报告在内的特殊鉴证报告。

Because of the special demands raised by users of financial information , CPAs should made efforts to re - duce the " expectation gap ", through providing special evaluation reports including review re - port and internal control evaluation report .

所设计的流程主要包括：审计计划、选择控制点、控制测试、评价控制缺陷、审计工作总结和出具内部控制审计报告等程序，并明确指出应采用自上而下的审计方式。

The designed process include : audit plan , selecting the control points , control testing , evaluation of control deficiencies , the summary of the auditing and issuing internal control audit reports , and made clear that it is better to adopt top-down audit .

由此，本文提出了规范的内部控制鉴证报告披露的内容和格式，加强内部控制信息披露的指导和监督等三条建议。希望能为我国内部控制信息披露制度的完善提供经验依据。

Thus , this paper presents the content and the format of standardized disclosure of auditors ' internal control report . Then the writer proposes three proposals of strengthening internal control disclosure guidance and supervision in order to give some experience basis to disclosure of internal control of our country .

HN公司内部控制系统评估报告

The Evaluation Report of Internal Control System of HN Corporation

SOX法案建立了关于会计、审计、内部控制、财务报告和公司治理的新规则，对内部审计产生了重要影响，极大地改变了内部审计的执业环境。

SOX Act established new rules on the accounting , auditing , internal control , financial reporting and corporate governance . These rules have an important impact on internal auditing , greatly changed the practice of internal auditing environment .

最后，以YQ轿车为例，通过分析其2009年内部控制自我评价报告，对构建的内部控制自我评价指标体系的科学性和有效性进行验证。

Finally , taking YQ CAR CO. , LTD for example , I analyze its 2009 internal control self-assessment annual report , and verify the scientificity and effectiveness of the self-evaluation index system above .

真实性指标下设两个二级指标，一是注册会计师对财务报告审计意见类型（X21）；二是注册会计师对内部控制自我评估报告的鉴证意见（X22）。

The authenticity indicator under the two level two indexes , one is a registered accountant to financial report audit opinion type ( X21 ); two is a registered accountant internal control self assessment report on the verification opinions ( X22 ) .

我国上市公司内部控制自我评价报告研究

Research on the Management Reporting on Internal Control of Chinese Listed Companies

其次分析了农业上市公司内部控制评价与报告程序和方法。

Then it expounds evaluating and reporting procedure and methods of internal control .

同时，对我国关于企业内部控制评价与报告的要求进行简要阐述。

It also briefly expounds chinese evaluating and reporting pattern of internal control .

通过多元回归分析，公司绩效对企业内部控制自我评价报告披露水平指数呈显著的正向关系。

Through regression test , corporate performance has a positive impact on internal control self-assessment report .

内蒙古自治区中小学教师教学自我评价的研究我国上市公司内部控制自我评价报告研究

Research on Self-evaluation of Teachers in Primary School and Middle School in Inner Mongolia Autonomous Region