Research On Disclosure Of Internal Control Audit Report Of Listed Companies In China

Five national ministries and commissions jointly issued the "Internal Control Audit Guidelines",which clearly stipulates that 2012 as a time node,where the listed companies in the territory must follow the guidelines to implement the internal control management.Internal control audits require not only the evaluation of the integrity and effectiveness of the design of the internal controls associated with financial reporting,but also the major shortcomings of disclosure of non-financial reporting.The final results of the internal audit auditors are reflected in an audit report presented in written form.Thus,the internal control audit report can provide users with useful information to make the right investment decision.The fact that the situation is in the year of the audit,Shanghai Jahwa(600315)company received a negative opinion of the internal control audit report.But it is puzzling that such a statement clearly pointed out that there is a significant flaw in the internal control of Shanghai Jiali and its internal control of the negative report,did not make its stock fell,but Gaokaidao go.So the contents of the internal control audit report on the comprehensiveness,authenticity,validity of the question,or why the market for this negative opinion of the internal control audit report indifferent.Therefore,this paper argues that in order to cope with the increasing demand of users in the increasingly changing economic environment,the internal control audit report needs to be perfected from the perspectives of the form and content,so as to enrich the intrinsic value of the internal control audit report.This paper first combs the research and quality research on the internal control audit report at home and abroad,and puts forward the research object,the research content and the innovation of this paper.Secondly,it discusses the concept of internal control audit report,and defines the meaning and measurement standard of internal control audit report quality,and provides the theoretical basis for analyzing the disclosure of internal control audit report in China.Then,the paper expounds the basic model of the disclosure of the internal control audit report in China,and based on the internal control audit report disclosed in Shanghai and Shenzhen A-share market from 2011 to 2015 as the sample basis,the general situation disclosed from the internal control audit report,Disclosure basis,disclosure content,disclosure form and the authenticity of the disclosure of multiple angles,analysis of the current stage of China's internal audit report disclosure process problems.Finally,the international control of the internal control of the development of more developed countries modeled,combined with China's special national conditions and the actual situation,from the accounting firm,corporate managers and regulators at three levels,China's internal control audit report on the disclosure of improvements opinion.In the topic,the global audit report reform reform,one of the most concern is the lack of audit report information content.Different from the EU countries,according to the relevant provisions of China's regulatory authorities,listed companies each year to ask the accounting firm for internal control audit,although the audit report did not mention the reform of the internal control report on the relevant issues,but the internal control audit report and The traditional audit report,like the role of the business and reporting the needs of the transfer door,and thus improve its quality is the future trend of reform,so this analysis is a meaningful attempt.