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ID:50182837
大小:1.52 MB
页数:45页
时间:2020-03-04
《公司治理对内部控制审计费用影响的实证研究.pdf》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、ABSTRACTAuditofinternalcontrolreferstothespecialproceduresoftheimplementationoftheenterpriseinternalcontrolfromcertifiedpublicaccountant:Theyaudittheeffectivenessofinternalcontrolforaspecificdateandpublishauditopinion.Fromthebeginningofthiscentury,aseri
2、esofastonishingfinancialfraudcasesseverevibrationincapitalmarkets.Atthesametime,itcausedintenseattentiontotheaccountingprofession,governmentregulators,non-governmentalorganizationsandsocialpublicpeople.Thereflectionoftheseriesofeventsisdeeplyfromdiffere
3、ntangle.Creationof"Sarbanes-Oxley"expandedtherequirementsofauditcommittee,theexternalauditorsandmanagementgovernancewhichputforwardthedemanddirectlytoexpandtheinternalcontrolauditfunctionandcausedtheattentionoftheinternalauditincorporategovernancerole.A
4、uditofinternalcontrolinourcountrydevelopedonbasisoftheconditionofourcountryandcombiningwiththedrawlessonsfromforeignadvanced.SinceJuly12009,ourcountryimplement"TheBasicNormsofEnterpriseInternalControl"withinthescopeofthelistedcompanies,itknownas"TheChin
5、eseVersionofSarbanes-Oxley"requirethelistedcompanieswhichperformthisspecificationtohiresocialauditinstitutionstoaudittheinternalcontroleffectively.Thesecompaniesmustbedisclosureinternalofcontrolinformationinsteadofvoluntarydisclosed,thismakesthecorporat
6、egovernancelevelofinternalcontrolauditofinternalcontroleffectivenessauditputsforwardanewurgencydemand,itisalsoinjectednewvitalitytotheinternalcontrolauditingwhichasthestartingpointandend-resultwithcorporategovernance.Sarbanes-Oxleystrengthenedtherespons
7、ibilityoftheinternalcontroloflistedcompaniesfromacertainextent,butalsohadalotofcontroversybecauseofitshighimplementationcostsandproduce.Especially,thehugeriseofauditfeescausedaheavyburdentothelistedcompanies.Althoughscholarsgenerallybelievedthattheincre
8、aseofauditfeesiscausedtotherequirementofinternalcontrolaudit.However,thestudyofspecificfactorsinfluencingtotheauditfeesofinternalcontrolisverylittle,thestudyoftheaffectingfactorsaboutauditfeesalsofailedtodistinguishbetweenauditan
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