A Research On The Audit Of Internal Control Of Listed Companies In China

China in April26,2010published" enterprise internal control audit guideline" internal control basic norms supporting guidelines, requirements for implementation of enterprise internal control standard system the enterprise must to the enterprise of the effectiveness of internal control self-evaluation, hire an accounting firm to audit and internal control audit report issued by. By a registered accountant of enterprise internal control audit, is to promote enterprise especially the listing Corporation to carry out enterprise internal control standard system the important institutional arrangements, at the same time," the enterprise internal control audit guidelines" for CPA to implement internal control audit provides occupation guide. Therefore, the enterprise internal control audit research has increasingly become a hot research, this article in view of our country listing Corporation’s internal control audit issues, it has the important theory significance and the practical significance.This article on China’s listing Corporation’s internal control audit issues of the system. The thesis is divided into six parts. Starting from the internal control and auditing of internal control related theory, reviews the enterprise internal control audit history, describes the internal control audit and audit of financial statements, the link between the two for the integration of the implementation of the audit provides theoretical basis. Then the internal control audit development process was described, at the same time of our internal control audit has issued the relevant normative content and characteristics of the analysis and evaluation of. Focus on comparing2008-2011years Shanghai two city listed company internal control audit and internal control audit basis and types, to Chinese listing Corporation internal control audit current situation undertook an analysis, and to our country enterprise internal control audit implementation from the policy making and practice were evaluated, summed up China’s listing Corporation internal control audit features and shortcomings. The following guidelines for audit does not explicitly integrating audit process and key integration point, put forward conformity audit executive train of thought, and the thought of feasibility and use are analyzed, according to Xinhua Pharmaceutical integrated audit case to analyze the process of integration, in order to confirm the audit maneuverability and may reach the audit target. Finally, combined with China’s internal control audit deficiencies and implementation should be strengthened in content, from system level and execution level facing the perfect internal control audit and puts forward related suggestions, the system level includes two aspects, one is to draw lessons from foreign internal control audit experience, make the enterprise internal control auditing standards, two is a uniform internal the control regulations caliber; the implementation level include improvement of listing Corporation internal control environment, encourage listing Corporation to carry out the integration of audit, and further enhance the CPA professional ability.