摘要
安然丑闻后,美国加强了对上市公司的监管。2002年美国国会发布了《萨班斯——奥克斯利法案》,该法案强制要求公众公司年度报告中包含内部控制报告及其自我评价,并要求注册会计师对管理当局做出的评价出具鉴证报告。由此,美国上市公司内部控制的发展从"标准化的内部控制阶段"进入了"受监控的内部控制"阶段,进入一个管理当局自我评价和外部审计师独立评价的强制性双重评价阶段。本文借助美国公司的内部控制评价报告实例对此强制性双重评价制度做一解析,以期为我国监管机构在上市公司内部控制制度评价的强制性规定方面提供借鉴。
After Enron＇s scandal, America enforced the regulation to Listed Companies. In 2002, American Congress published Sarbanes- Oxley Act of 2002 ,this Act requires that American Listed Company annual financial statements must include internal control self assessment ,furthermore, it enforces the Certified Public Accountants must audit the internal control of auditee and issue an audit report .From then on, American internal control is developed from the standardized stage into the monitored stage, it denotes that American internal control entered an mandatory dual assessment times. This paper analyzes the new development depending on some cases of American company＇ s internal control audit in order to provide some reference for our regulatory organization to establish compulsive rules on internal control assessment and audit in China＇ s listed companies.
出处
《经济管理》
CSSCI
北大核心
2007年第22期13-18,共6页
Business and Management Journal ( BMJ )
关键词
内部控制自我评估
内部控制审计
内部控制制度
internal control self assessment
internal control audit, analysis
enlightenment
