论文部分内容阅读
首先回顾内部控制本身的发展历程,以助于人们清晰了解内部控制的实质,并在此基础上设计、评估内部控制;然后分析针对中小企业财务报告内部控制产生的特有问题,即仍然保持公众公司身份的企业面临的成本问题,以及被迫远离资本市场的企业面临的因融资成本增加导致的相对大企业而言的不公平地位问题;最后针对这些问题提出建议,包括中小企业应重点关注风险评估、重大缺失等关键控制流程,以及考虑设计促进外部审计人员忠实履行审计责任的外部控制。
First of all, I will review the development history of internal control in order to help people understand the essence of internal control clearly. On the basis of this, I will design and evaluate internal control. I will then analyze the peculiar problems of internal control of financial reporting for SMEs, As well as the unfairness faced by relatively large enterprises that are forced by businesses that are farther away from the capital markets as a result of increased financing costs. Finally, suggestions on these issues, including SMEs, should focus on risk assessment , Major deficiencies and other key control processes, as well as the design of external controls that promote the faithful discharge of audit responsibilities by external auditors.