审计中对内部控制的关注与报告研究被引量：1

Research on Concerning and Reporting of Internal Control in Auditing

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摘要内部控制是审计中的一个主要概念。本文回顾了美国审计实务中对内部控制的一些要求,详细讨论了第20号、60号、112号审计准则说明书中的内部控制沟通要求,并对我国新准则体系中对内部控制的关注和报告要求进行了阐述,进而对我国审计中涉及的内部控制报告提出了疑问。 The paper reviews some issues related to internal control in American, discusses the communication requirements listed in SAS 20, SAS 60 and SAS 112, and then focus on the eommunieation requirements of material defieieney in the Chinese new standards, and pats forward some issues on the internal eontrol requirements in the auditing.

作者袁敏

机构地区上海立信会计学院审计学系

出处《财经论丛》 CSSCI 北大核心 2008年第2期82-89,共8页 Collected Essays on Finance and Economics

基金上海立信会计研究院资助项目(06KJYJ13/06KJYJ15)

关键词内部控制控制缺陷显著缺陷重大弱点沟通 internal eontrol eontrol defieieney significant defieieney material weakness eommunieation

分类号 F239.0 [经济管理—会计学]

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10AT Section 501第49条