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我国上市公司整合审计研究 被引量:3

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摘要 美国安然事件对美国资本市场造成巨大的冲击,整合审计的理念应运而生。作者在分析整合审计在我国的必要性和可行性的基础上,阐述了整合审计的几个重要组成部分,以期对审计实务有所借鉴。
出处 《中国管理信息化》 2012年第6期27-28,共2页 China Management Informationization
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  • 1SEC. Final Rule: Management's Reports on Internal Control over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports. 2003.[EB/OL]. http://www. sec. gov/rules/final/33--8238. htm.
  • 2PCAOB. Auditing Standard No. 5 An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements. 2007. [EB/OL]. http://www. pcaob.org/Rules/Rules-of-the-Board/Auditing_ Standard_5. pdf.
  • 3SEC. Amendments to Rules Regarding Management's Report on Internal Control over Financial Reporting. 2007. [EB/OL]. http ://www. sec. gov/rules/final/2007/33 -- 8809. pdf.
  • 4PCAOB. Auditing Standards 2-An Audit of Internal Control over Financial Reporting Performed in Conjunc- tion with an Audit of Financial Statements. 2004. [EB/OL]. http://www. peaob.org/Rules/Rules-of-the-Board/Auditing_Standard_2.pdf.

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