您好,欢迎访问三七文档
internalcheckinternalcontrolsysteminternalcontrolstructureinternalcontrolintegratedframeworkriskmanagementintegratedframeworkKohlersDictionaryforAccountant192919331934SecuritiesExchangeActof1934internalcontroloverfinancialreportingAmericanInstituteofCertifiedPublicAccountantsAICPA19581029AccountantsAICPA19581029StatementofAuditingProceduresSAPScopeoftheIndependentAuditorsReviewofInternalControl[19]197254SAS54TheAuditorsStudyandEvaluationofInternalControlaccountingcontroladministrativecontrolAICPA198855SAS55ConsiderationoftheInternalControlStructureinaFinancialStatementAuditSAS55controlenvironmentaccountingsystemspecificcontrolprocedures1985NationalCommissiononFraudulentFinancialReportingNCFRTreadway11992NCFRCOSOCommitteeofSponsoringOrganizationsoftheTreadwayCommissionCOSOInternalControlIntegratedFrameworkICFrameworkICAICPA199678SAS7855ConsiderationofInternalControlinaFinancialStatementAuditAnAmendmenttoSAS55COSOInstituteofCharteredAccountantinEnglandandWalesICAEWCadbury199411InternalControlandFinancialReportingCadburyICAEWTurnbull19999InternalcontrolGuidanceforDirectorsontheCombinedCodeTurnbullCICACriteriaofControlBoardCoCo199511GuidanceonControl1992COSO22120049COSOEnterpriseRiskManagementIntegratedFrameworkERM2004COSOERM200811936AmericanInstituteofAccountantsAIAExaminationofFinancialStatementsbyIndependentPublicAccountants1949AICPAInternalcontrolElementsofInternalcontrolElementsofCoordinatedSystemanditsImportancetoManagementandtheIndependentPublicAccountants1958AICPASAP291972SAS541988AICPASAS5521992COSO1985AmericanAccountingAssociationAAAAICPAInstituteofInternalAuditorsIIAFinancialExecutiveInstituteFEIInstituteofManagementAccountantsIMANCFRTreadway1987NCFR1992NCFRCOSOInternalControlIntegratedFrameworkICCOSOExecutiveSummaryFrameworkReportingtoExternalParitiesEvaluationToolsCOSOCOSO3controlenvironmentriskassessmentcontrolactivityinformationandcommunicationmonitoringtoneidentificationCOSO320012002ArthurAndersen200272002PublicCompanyAccountingReformandInvestorProtectionActof2002Sarbanes-OxleyAct4PublicCompanyAccountingOversightBoardPCAOBCPA530240430219349090404404200439PCAOB2AnAuditofInternalControloverFinancialReportingPerformedinConjunctionwithAnAuditofFinancialStatements617SECPCAOB6SECPCAOB4042002200437220022004372200612154042007523SECAmendmenttoRulesRegardingManagementsReportsonInternalControlOverFinancialReportingSEC193413(a)15(d)CommissionGuidanceRegardingManagementsReportsonInternalControloverFinancialReportingunderSection13(a)or15(d)ofSecuritiesExchangeActof193462722007524PCAOB5AnAuditofInternalControloverFinancialReportingthatisIntegratedwithAnAuditofFinancialStatements7SEC7252007111542004COSO20049TreadwayCOSOEnterpriseRiskManagementIntegratedFrameworkERM8ERMERMobjectivesettingeventidentificationriskresponse1992COSO920066COSOInternalControloverFinancialReportingGuidanceforSmallerPublicCompanies20ERM1992COSOICICERM10COSOCOSOCoCoCadburyTurnbullCICA199511CICACoCoGuidanceonControlCoCopurposecommitmentcapabilitymonitoring&learning20199411ICAEWCadburyCadbury19999ICAEWTurnbullTurnbullTurnbull2004Turnbull200510TurnbullInternalcontrolRevisedGuidanceforDirectorsontheCombinedCodeontheCombinedCode19989BaselCommitteeonBankingSupervisionBCBSFrameworkfortheInternalControlSystemsinBankingOrganizations13199220011211WorldTradeOrganizationWTO1199910311120006222000622200011200120042006715ChinaInternalControlStandardsCommitteeCICSC20073CICSC1720085123452010426201111201211220071985200520002001200220072003200520012004200020002001200420012003200420042005200720022003200420052001200120042005200420062006[1]AICPA.StatementofAuditingProceduresNo.29ScopeoftheIndependentAuditorsReviewofInternalControl.1958[2]AICPA.StatementofAuditingStandardsNo.54TheAuditorsStudyandEvaluationofInternalControl.1972[3]AICPA.StatementofAuditingStandardsNo.55ConsiderationoftheInternalControlStructureinaFinancialStatementAudit.1988InternalControlStructureinaFinancialStatementAudit.1988[4]COSO.InternalcontrolIntegratedFramework.1992[5]AICPA.StatementofAuditingStandardsNo.78ConsiderationofInternalControlinaFinancialStatementAuditAnAmendmenttoSAS55.1996[6]ICAEW.InternalControlandFinancialReporting.1994[7]ICAEW.InternalcontrolGuidanceforDirectorsontheCombinedCode.1999[8]CICACriteriaofControlBoard.GuidanceonControl.1995[9]COSO.EnterpriseRiskManagementIntegratedFramework.2004[10]..2008[11]AIA.ExaminationofFinancialStatementsbyIndependentPublicAccountants.1936[12]AICPA.InternalcontrolElementsofCoordinatedSystemanditsImportancetoManagementandtheIndependentPublicAccountants.1949[13]USCongress.PublicCompanyAccountingReformandInvestorProtectionActof2002.2002[14]PCAOB.AuditingStandardNo.2AnAuditofInternalControloverFinancialReportingPerformedinConjunctionwithAnAuditofFinancialStatements.2004[15]SEC.AmendmenttoRulesRegardingManagementsReportsonInternalControlOverFinancialReporting.2007[16]SEC.CommissionGuidanceRegardingManagementsReportsonInternalControloverFinancialReportingunderSection13(a)or15(d)ofSecuritiesExchangeActof1934.2007[17]PCAOB.AuditingStandardNo.5AnAu
本文标题:企业内部控制
链接地址:https://www.777doc.com/doc-8709899 .html