提升企业内部控制有效性的重要制度安排——关于实施企业内部控制注册会计师审计的有关问题

Important Institutional Arrangements to Enhance the Effectiveness of Internal Control——On the CPA Audit Issues Related to Implementation of Internal Control

实施企业内控注册会计师审计具有十分重要的意义。在实施企业内控审计中,应当正确处理好企业内控责任与注册会计师审计责任的关系、企业内控自我评价与注册会计师内控审计的关系、内控审计和财务报表审计的关系、财务报告内控和非财务报告内控的关系、企业层面控制测试与业务层面控制测试的关系、重大缺陷披露与其他缺陷沟通的关系。同时,应当深入研究非财务报告内控测试的范围界定和方法技术问题、内控测试评价的样本选取问题、首次执行内控审计与连续实施内控审计的策略问题、内控审计报告的披露形式问题、内控审计信息系统的开发建设问题、内控审计结果的利用问题,推动内控审计扎实有序开展。

Implementing CPA auditing on internal control is of great significance.In the implementation on internal control auditing,we should correctly handle the relation between internal control responsibilities and CPA obligations,corporate internal control self-assessment and CPA auditing of internal control,internal control auditing and financial statements auditing,financial reporting internal control and non-financial reporting internal control,corporate level control test and business level control test,disclosure of major defects and other defects communication.At the same time,to promote internal control auditing sound and orderly,it should be in-depth study of the scope-definitions,methods and techniques of non-financial reporting internal control testing,sample selection of internal control testing and evaluation,the strategies in first implementation and continuous implementation of internal control audits,the disclosure form of internal control audit report,the developments and contributions of internal control auditing information system,and the use of internal control auditing results.