摘要
2002年2月，中注协发布《企业内部控制审核指导意见》。随着经济业务环境日益复杂化，企业内部控制设计是否合理、运行是否有效，直接影响企业经营效率效果的实现以及对法律法规的遵守，同时会影响财务报告的可靠性。为此，2006年上交所、深交所分别发布了《上交所上市公司内部控制指引》和《深交所上市公司内部控制指引》。2008年5月，
出处
《中国注册会计师》
北大核心
2011年第8期96-98,共3页
The Chinese Certified Public Accountant
同被引文献14
-
1Bedard,J.C,Graham,L. Detection and severity clas-sifications of Sarbanes -Oxley Section 404 internal con-trol deficiencies[J].The Accounting Review,2011,(03):825-855.
-
2Kinney,W.R.JR,Shepardson,M.L. Do control ef-fectiveness disclosures require SOX 404(b) internal control audits? a natural experiment with small U.S. public companies[J].{H}Journal of Accounting Research,2011,(02):413-448.
-
3Akresh, A.D. A risk model to opine on internal con-trol[J].Accounting Horizons,2010,(01):65-78.
-
4Krishnan, G.V,Yu, W. Do small firms benefit from auditor attestation of internal control effectiveness[J].Auditing A Journal of Practice & Theory,2012,(04):115-137.
-
5Wolfe,C.J,Mauldin,E.G,Diaz,M.C. Concede or denydo management persuasion tactics affect auditor evaluation of internal control deviations[J].The Ac-counting Review,2009,(06):2013-2037.
-
6Ashbaugh-Skaife,H,Collins, D.W,Kinney, W.R. Jr,LaFond,R. The effect of SOX internal control defi-ciencies and their remediation on accrual quality[J].The Accounting Review,2008,(01):217-250.
-
7Lawrence, A,Minutti-Meza,M,Zhang,P. Can big 4 versus non-big 4 differences in audit -quality proxies be attributed to client characteristics[J].The Ac-counting Review,2011,(01):259-286.
-
8Baskerville, R,Hay,D. The effect of accounting firm mergers on the market for audit servicesNew Zealand evidence[J].{H}ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES,2006,(01):87-104.
-
9Hakim, F,Omri,M.A,Hakim,I. The informativeness of accounting earnings acquirers’abnormal liquidity, the big 4 auditor and auditors’industry specialisation effect[J].International Journal of Technology Policy and Management,2009,(04):387-398.
-
10Fafatas, S.A,Sun, K.J. The relationship between auditor size and audit fees further evidence from big four market shares in emerging economies[J].Research in Accounting in Emerging Economies,2010.57-85.
-
1王胜军.企业开展融资租赁售后回租业务探讨[J].河北企业,2016,0(7):111-112. 被引量：1
-
2戴东伟.企业内审开展内部控制评审业务探讨[J].现代审计与经济,2014(1):39-40.
-
3胡远芬.会计递延的原理阐释和实务应用[J].财会月刊,2013(4):114-115. 被引量：1
-
4贾云洁.基于战略视角的现代内部审计高增值性业务探讨[J].审计文摘,2008(12):101-102.
-
5贾云洁.基于战略视角的现代内部审计高增值性业务探讨[J].商场现代化,2008(30):318-319.
-
6张文中.房地产审计业务探讨[J].新会计,2017(2):37-39. 被引量：3
-
7杨大斌.公立医院非流动资产减值会计业务探讨[J].中国总会计师,2015(6):144-145.
-
8张拥军.医院基建账并账业务探讨[J].财会学习,2016(5):46-48.
-
9李敏,尤心一,朱长宁.第三方物流企业参与逆向物流外包业务探讨[J].合作经济与科技,2017,0(4):128-130.
-
10韩雪萍.关于职工福利费开支范围调整的业务探讨[J].企业导报,2011(18):190-190.
