内部控制鉴证_争论与选择

:刘明辉(116025)本文回顾了内部控制鉴证的若干重大争论及我国企业内部控制审计指引!所作出的选择,并且认为,只有立足国情,借鉴国际惯例,从鉴证业务三方关系人的现实基础及内部控制鉴证的特点出发才能对这些争论作出合理的判断和选择内部控制鉴证三方关系人2010426,!,!!,,,,!():,??,,,(,2009);∀,,(PCAOBAS2,2002;AS5,2007),1:(1)#∃,,,4,,,,43∀,,,1%,%,:%1);%2);%3);%4);%%%,,%,%%(2);,&,(3),,,,,(4),,:(1)#∃,,,,(2),,,(3),,,,,,,,,,,44&,IAPC(2003)12,5#∃5#∃,,IAPC,:120,56,466%:32,64%,27%,8%,,,,,#∃,,,,,,,,,,,,,,,,,;,,,COSO,!,,;,,,,,#∃,,,#∃,,,,!,#,,∃():,?,:,,;,,,,,,,,,,,,2:452%%%%%,,%(),,;%%,%,%%,%%%%,?,∋:,:(1)!,,(2),(3),:,,,,,,,,,,,,,,,(PCAOBAS5,2007),,,,,,,,46∋,,20027404SEC,20041115,SEC3:∀;&;∋,,;,,,,!,#,∃,,!():,?,,?::(,2009):(1),,;(2);(3),:(,2009):(1),;(2)SEC,SOX404;(3)#∃,;(4),(5),,,,,,,(),,,,,,,,,,,,,,:,,,,,,,,,,,,,,;47,,,,,,,,,,,,,!:,,#∃#,∃,,():,?,,::,(,2003):(1),,,,,(2),,,(3),(4)PCAOBAS5,:,(,2000;,2001):(1),,(2),(3):,(Pau,lJW,2005;,2009),,,,,,#∃,,,,,#∃,#∃,,,48,,,,,#∃!,,,():???,,:(1),,(2)SOX404(b),PCAOB,,(3),,,:(1),,(2),,,,;,;,;,,,,,,,,,,,,!,#,∃():?,?,,,,,,49,,,,,,,,,,,,,,():?:(1)?(2)(,2010)?(3)()()?,,,,,,,,,,;,,,,,,,.2010..1.:,.2003..,5,.2009..,8,.2010.(((.,2.2001..,6.2009.(((()!.,1,,.2000..,5,,.2009.(((.,3,.2009..,1Pau.l2005.ExploringPCAOBAuditingStandard2:AuditsofInternalContro.lCPAJourna,l75(5)PCAOB.2007.AuditingStandardNo.5-AnAuditofInternalControlOverFinancialReportingThatIsIntegratedwithAnAuditofFinancialStatements50ance.Theresultsofthesurveydemonstratethefollowingfourstatements.Firs,tthenegativeeffectoffinancialcrisisonChineselistedcompaniesworkingcapitalmanagementisstillveryremarkable.Second,thecontrolofproductionchannelisthekeyanddifficultpointoftheoperationalworkingcapitalmanagemen.tThird,theabilityofmanagingworkingcapitalisntmatureorsteadyinChineselistedcompanies.Forth,mostofthelistedcompaniessolvethescarcityofworkingcapitalbydeferringpaymentofaccountspayable,whichleadstoadeceptiveimprovementofpurchasingchannelsperformance.Thelast,italsofindsthatworkingcapitalmanagementperformanceisunbalancedamongregions,andthedifferenceofmarketingchannelsperformanceisveryobviousbetweensamplegroups(exportproportion)50%and0exportproportion50%)intextileandgarmentindustryandelectronindustry.AssuranceEngagementofInternalContro:lControversyandChoiceLiuMinghuiInthisthesis,wehavereviewedthecontroversyontheassuranceengagementofInternalcontrolandthechoiceofChina.Inouropinon,inordertosolvethecontroversyandmakeasmartandreasonablechoice,wehavetobuildourjudgmentontherealbasisofthreepartyrelationshipofanassuranceengagementanddrawlessonsfromothercountriesexperienceInteractiveBudgetaryContro:ltheRolesofBudgetsinOrganizationFacingStrategicUncertaintyandIntegratingManagementControlSystems(((AFieldStudyonTFTMGaoChen&TangGuliangInteractivecontrolisahottopicofwesternmanagementaccountingandcontroltheorystudyinrecentyears.However,untilnowthereisfewresearchregardingtheissuesinChina.WeuseSimons(1990)leversofcontroltheorytodistinguishinteractivebudgetarycontrolanddiagnosticbudgetarycontro,lcapturehowinteractivebudgetarycontrolcanbeusedasalearningmachineandcommunicationmechanismintheorganizationfacingstrategicuncertainty.Atheoreticalmodelisdevelopedtoexaminetherelationshipbetweenstrategicuncertainty,interactivebudgetarycontrolandperformance.Itisfurtherarguedthataninteractivestyleofbudgetusecanmitigatedysfunctionalbehaviorsinthebudgetingprocessandthereissignificantinterplayofdifferentleversofcontro.lStudyontheDifferencebetweenOperatingLiabilitiesLeverageandFinancingLiabilitiesLeverageHuangLianqin&QuYaohuiThepaperdividesthefirmsliabilitiesintooperatingliabilitiesandfinancingliabilities,comparesandteststhedifferencebetweenoperatingliabilitiesleverageandfinancingleverageonthefirmsvalue-creationabilityandgrowthbysamplingA-sharelistedfirmsfromtheShanghaiandShenzhenStockExchangesfortheperiodfrom2001to2005.Theresultsshowthatoperatingliabilitiesleverageproducesmoresignificantandpositiveeffectthanfinancingleverageonthevalue-creationabilityandgrowth.Thatisholdinghigheroperatingliabilitiesmoreleverthefirmsvalue-creationabilityandgrowth.Theleverageeffectoftwoliabilitiesexists#SizeEffect∃,thatisthesmallerthesizeis,themoreleverageaffectis.Financingleverageandoperatingliabilitiesleveragepossesssignificantcomplementarynature.Theconclusionisaninstructivesignificanceforthefirmstodesigntheirliabilitiesstrategy.SubjectNature,AnalysisFrameworkandResearchMethodsofModernFinanceZhangZhaoguoetal.Thesubjectnature,analysisframeworkandresearchmethodsofmodernfinanceareallareasoffinancemethodology.Modernfinancebelongstoeconomicsfromthepointviewofthetheoreticaloriginandsubjectsystem.Theanalysisframeworkofmodernfinanceiscomposedofsixfactorsorstepsasfollows:basisresearchpoints,hypothesisconditions,theoreticalbases,theoreticalmodels,empiricalresearchesandanalyticalinstruments.Becausemodernfinancebelongstosocialscienceaswellasempiricalscience,weshouldemphasizecomprehensiveuseofvariousresearchmethodsbutnotempiricalanalysisunilaterally.