Study On The Questiongs About Internal Control Auditing Of Listed Company In China

As is known to all, no matter in the capital market of perfecting the United States, or in other countries,there have been some of the more serious financial fraud events. Although these event’s background and reasons are more complex, but the enterprise internal control defects or failure, to the enterprise internal control evaluation and audit monitoring not reaching the designated position, risk management not in place are the common factors of these events. This directly trigger global "internal control storm", domestic and foreign relevant internal control regulations have issued, and at the same time, countries on internal control auditing theory and practice and policy research is also constantly blaze new trails, made a series of important progress. In our country, especially for certified public accountants to the listed company’s internal control evaluation audit the situation before because no clear mandatory requirements, while the listed company’s internal control also revealed the opposite less, so special analysis of the listed companies in China to study the internal control auditing of the present situation of the material is not much. The dissertation was the time when the enterprise internal control audit opinion guide implementation was implemented and our country’s internal control construction is in suit adjustment period.The content of this research is to improving our country’s internal control system construction and implementation of great realistic significance.In view of this, this article is based on the relevant laws and regulations, the theory analysis, questionnaire analysis method were compared, descriptive analysis and other methods and comb the internal control audit and the related theoretical basis. Focus on Anhui province of the listed company’s internal control construction implementation and internal control audit of the overall implementation status of survey data analysis and statistics. Combined with the experience of other countries for reference in China, points out that the listed company’s internal control audit construction and the existing problems in the implementation of and put forward should improve leadership system and organization, will carry out policies and regulations into practice, and pay attention to the accounting firm control environment construction, ensure that the internal control audit unit for the design and operation of the scientific rationality and so on.