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1、 密 级： 学校代码：10075 分类号： 学 号：20121603 管理学硕士学位论文 上市公司内部控制审计研究 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 一四年六月 Classified Index: Code: 10075 U.D.C.: No: 20121603 A Dissertation for the Degree of MPAcc Research on Internal Control Auditi of Public Companies Candidate: Yu J
2、un-zhu Supervisor: Prof. Yang Gui-hua Academic Degree Applied for: Master of Management Specialty: MPAcc University: Hebei University Date of Oral Examination: 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
3、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
4、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
5、Abstract IIAbstract In recent years, the international and domestic market had broken out some serious financial fraud cases. Although the cases background or reasons were different, the same characteristic was those companies internal control were failed or defective, and the defects lead to signif
6、icant financial misstatements. Related enterprise management agencies of each country has regulatory focus from simply focus on financial report, to paying equal attention to financial reporting and establishment and perfect internal control. During 2008 and 2010, Chinese related departments issued
7、“The Basic norms of internal control” and “Internal Control Audit Guidelines”, and calling for the listed companies which are executing internal control standard system to hire accounting firms to audit t-he companies internal control effectiveness. Based on the above background, the paper introduce
8、s the basic content of internal control audit and its development, illustrates a brief workflow of the internal control auditing process, by studying Chinese listed companies disclose the internal control auditing reports data and some events of internal control auditing nearly three years, analysis
9、 of the problems existing in Chinese internal control auditing, like comments section lacking in substance in internal control audit report, the audit reports lack of unified standards, existing the phenomenon of going through the formality and so on. The main reasons of problems are that the depart
10、ments agencies lack of experience about internal control auditing, the legal system is not sound, and accounting firms personnel equipped is imperfect. The paper put forward countermeasures to the problem of internal control audit, furthermore, discuss the judgement standard of the internal control
11、weakness and the escription of internal control weakness in the report. In the paper, the weaknesses of internal control are divided into material weakness and general weakness, in two methods, qualitative and quantitative determination, to judge whether the weakness of listed company internal contr
12、ol is material. The paper thinks that In the internal control audit report, CPA should add to explain for the base date, and describe what the extent of the impact by the incidence weakness of internal control to potential misstatement in qualitative and quantitative determination.Then, the paper ha
13、s gave two examples, Phenix Optical and Heilongjiang Agriculture Company(HACL), to explain how to describe with emphasis on matters of unqualifieds internal control audit report and negative opinions internal control audit report. Keywords Internal Control Audit Audit of Financial Statements Material Weakness General Weakness 目 录 III 目 录 第 1 章 导 论1 1.1 研究的背景和意义1 1.1.1 研究背景1 1.1.2 研究意义2 1.2 国内外研究现状3 1.2.1 国外研究现状3 1.2.2 国内研究现状
