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本文针对五部委颁发的《企业内部控制基本规范》(下文简称《基本规范》)和2008年12月上交所发出《关于做好上市公司2008年履行社会责任的报告及内部控制自我评估报告披露工作的通知》(下文简称《通知》)这两部政策的规定,对《通知》中所规定的269家上市公司内部控制鉴证情况进行了统计分析,较为详细地分析了这269家公司的内部控制鉴证报告存在如下一些问题:鉴证报告名称不统一;审核标准混乱;审核对象不一致;鉴证态度和意见类型的问题;鉴证区间不统一;很大一部分报告的使用权限没有得到明确规定;注册会计师的鉴证责任没有明确规定。对于这些问题,本文有针对性地提出了一些参考性的建议。
In accordance with the “Basic Standards for Enterprise Internal Control” issued by five ministries and commissions (hereinafter referred to as “the basic norms”) issued by the five ministries and commissions and the “Notice on Doing Well the Disclosure of Self-assessment Report on Internal Control and Self-assessment of Listed Companies in 2008 Notice ”(hereinafter referred to as the“ Notice ”) of the two provisions of the policy,“ notice ”in the 269 listed companies in the internal control of the forensic evidence of the situation were analyzed in more detail the 269 companies in the internal control verification There are some problems in the report as follows: the name of the certification report is inconsistent; the audit standards are confusing; the objects of the audit are inconsistent; the question of the certification attitude and the type of opinion; the certification intervals are not uniform; the usage rights of a large part of the report are not clearly defined; Not specified. For these problems, this article put forward some reference suggestions.