美国内部控制审计最新发展及对中国的启示

The Resent Development of Internal Control Audit in America and It’s Implications

为贯彻《萨班斯·奥克斯利法案》404条款的执行,美国采用了PCAOB(公众公司会计监督委员会)制定的第2号审计准则——《与财务报表审计相整合的财务报告内部控制审计》。通过对第2号审计准则执行情况的反馈和评估,PCAOB于2006年12月提出新的审计准则提案以取代第2号审计准则。本文在对新准则提案重要条款探讨的基础上,指出了提案与第2号准则的差异,并结合我国实际情况,提出规范我国内部控制审计的系统建议。

In order to comply with the Section 404 of the Sarbanes-Oxley Act of 2002, PCAOB adopted Auditing Standard No.2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction with An Audit of Financial Statements to apply to the newly required audits. According to the feedback and evaluation to No.2 standards’ application, PCAOB proposed new auditing standards on internal control over financial reporting that would supersede AS No.2. The paper discusses the important terms of the proposed standards and shows the differences with AS No.2. Then put forward to systematic suggestions to regulate internal control audit in China.