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一、我国内部控制鉴证制度的发展历程2001年安然、世通等财务丑闻的发生,促使美国国会颁布了SOX法案,其中的404条款规定上市公司的管理当局对企业内部控制的有效性进行自我评价以及披露,同时,注册会计师要对该内部控制自我评估报告进行审计并发表审计意见。在美国实行了内部控制鉴证制度之后,我国也开始效仿美国,推行内部控制鉴定制度。上交所于2006年
First, the development history of China’s internal control verification system Enron, WorldCom and other financial scandals in 2001 prompted the US Congress promulgated the SOX Act, Section 404 of which provides that the management of listed companies on the effectiveness of internal control self-evaluation As well as the disclosure. At the same time, the certified public accountants shall audit the internal control self-assessment report and issue the audit opinions. After the implementation of the accreditation system for internal control in the United States, our country also started to emulate the United States and implemented the appraisal system for internal control. Shanghai Stock Exchange in 2006