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ID:36492069
大小:1.80 MB
页数:50页
时间:2019-05-11
《企业内部控制系统审计研究》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、北京交通大学硕士学位论文企业内部控制系统审计研究姓名:张鹏申请学位级别:硕士专业:会计学指导教师:高莹20070401些塞窑遵厶芏亟±堂僮监奎△垦§!垦△£!ABSTRACTInternalcontrolsystemsfortheeffectiveandtimelydiscoverytheuncertaintyofthedevelopmentofenterprises,effectivemanagementoftheenterprisesbusinessgoalsandobjectiveshavebeenachieved.andadoptascientificand
2、reasonablemeasure=stocontrolthedegreeofuncertaintyunderanacceptablelevelisofvitalsignificance.ThereforeintcImalControlsystemgoodornothasadirectimpactontheriskofenterpriseandthereliabilityofthebasisoffinancialstatements.Auditoninternalcontrolsystemfortestingtheeffectivenessofthedesignan
3、doperationofinternalcontrolisofanimportantwayandcnsralR-ethattheinternalcontrolsystemtoperformitsfunctionsis趾importantmethod.Thispaperaroundtheauditoninternalcontrolsystemisdividedintofivepartsexposition.First,throughtheintroductionweknowthenecessaryoftheaudit0ninternalcontrolsystem.Th
4、eninthesecondpartofthepaperthekeyconceptsrelaledtotheinternalcontrolsystemsareintroduced.Thetllirdcomponentisthemainpartofthearticle,introducestheconceptsrelatedtotheauditoninternalcontrolsystemandtheevaluationmethodofaudition-fuzzyassessmentandoperationalflowchartanalysis.Thesetwokind
5、sofmethodsaredifferent丘啪theperspectiveevaluationoftheinternalcontrolsystemSOastoguaranteetheaccmacyandcompletenessoftheaudit.ThefourthparttakestheCompanyAinSouthChinaasanexample.ThetwomethodsRreusedtoaudititsinternalcontrolsystem.Thelastpartpayemphasisonthedifferenceoftheseauditionmeth
6、odsandothermethods,thendrawtheconclusionoftheseauditionaresuperiortoothers.Lastwepoimoutthedirectionoftheauditoninternalcontrolsystemfl
7、加researchandtheareasoffurthegresearch;thisisalsowhyauthorwrotethispaperandsignificanceofthispaper.Thispaperisuniquebe,oaBsefromthelevelofmanagcmemando
8、perationalprOCeSSitnsedaFuzzyassessmentandOperationalflowchartanalysistoaudittheinternalcontrolsystem,therebyensuringacomprehensive、accuracyandlong-termevaluationoftheinternalcontrolsystems,andprovidingaguaranteeoffinancialstatementsoflegitimacyandfairness.KEYWORDS:Internalcontrolsys
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