期刊文献+

会计信息失真治理中的内部审计作用分析

下载PDF
导出
摘要 内部审计能够对会计报表所体现的数据起到监督作用,这也是其最主要的作用,让相关的数据与企业的经营状况相符。内部审计的开展,能够让会计部门的工作更具完整性、有效性,使内部审计委员会的重要功能得到充分的发挥。因此,在会计信息失真的治理中,对内部审计进行加强,对管理者的责任进行明确,让管理者的法律意识得到强化,促进内部审计人员的业务素质得到提升,使得每个机构的治理能力都得到有效的发挥。本文对会计信息失真治理中的内部审计作用进行了论述,希望有一定的参考价值。
作者 姚宁玲
出处 《当代会计》 2017年第7期43-43,共1页 Contemporary Accounting
  • 相关文献

参考文献4

二级参考文献22

  • 1Birkett,B. S., 1980. Perceptions of the Role of Corporate Audit Committee, Phi) dissertation, Louisinaa State University.
  • 2Cameron,K. S. , 1986. Effectiveness as Paradox: consensus and conflict in conceptions of organizational effectiveness. Management Science, 32 (5), 539-553.
  • 3Cobb, L., 1993. An investigation into the effect of selected audit committee characteristics on fraudulent financial reporting. Doctoral dissertation, University of South Florida.
  • 4CoUier,P. , 1992. Audit Cxxnmittees in Large UK Companies.London: ICAEW Collier, P., 1996. The rise of the Audit Committee in UK quoted companies: a curious phenomenon? Accounting,Business and Financial History,6(2), 121-140.
  • 5Collier, P. and Gregory, A., 1996. Audit Committee Effectiveness and the Audit Fee. European Accounting Journal, 5 (2),177-199.
  • 6DeZoort, F. T., 1997. An Analysis of Experience Effects on Audit Committee Members' Judgments. Accounting,Organizationsand Society, forthcoming.
  • 7Eichenseher, J. W. and Shiekds, D. , 1985. Corporate Director Liability and Monitoring Preferences. Journal of Accounting and Public Policy, 4(1), 13-31.
  • 8Kalbers L. P. and T. J. Fogarty 1998. Organizational and Economic Explanations of Audit Committee Oversight. Journal of Managerial Issues, X(2), 129-150.
  • 9Lee,T. A. ,and M. S. Stone, 1997. Economic Agency and Audit Committees: Responsibitities and Membership Composition, International Journal of Auditinf, Forthcoming.
  • 10Martian, I., 1988 Audit Committee. Edinburgh: Institute of Chartered Accountants in Scotland.

共引文献245

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部