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论文编号：	5276
作者编号：	2220110288
上传时间：	2013/6/5 23:26:26
中文题目：	房地产企业内部控制审计研究-以T公司为例
英文题目：	Study on Real Estate Enterprise Internal Control Audit–For Example T Company
指导老师：	张继勋
中文关键字：	房地产企业;内部控制;审计
英文关键字：	Real Estate Enterprises;internal control;audit
中文摘要：	2008 年 6 月我国财政部等五部委联合发布《企业内部控制基本规范》。2010 年 4 月，我国财政部等五部委又发布了《企业内部控制配套指引》。我国对内部控制审计的实践才刚刚起步，在内部控制审计的实践中也出现了很多的问题。本文将在前人研究的基础上，对内部控制以及内部控制审计的相关理论进行回顾， 并就内部控制审计的内容和自上而下的内部控制审计方法进行阐述；对T房地产公司基本情况及其内部控制现状进行了详细介绍，在此基础上采取自上而下的内部控制审计方法对T公司与财务报告相关内部控制设计及执行的有效性进行审计，并将在对T公司与财务报告相关内部控制审计过程中存在的不足进行梳理和分析，进而就进一步完善内部控制审计工作分别从会计师事务所及注册会计师和政府监管部门两个层面提出完善、改进建议。
英文摘要：	At the beginning of this century, the outbreak of Enron, WorldCom and several big companies’ financial scandals shook the world; these accounting frauds showed some common characteristics which were the major defects of the company's internal control. The significant defects in their internal control were one of the main reasons behind the failures of the companies, and the management had to choose accounting fraud to cover the failures. The occurrence of these frauds exposed the flaws of internal control systems of listed companies in the United States. As a result, the U.S. government introduced the Sarbanes - Oxley Act in 2002, to address these regulatory issues exposed. The Act strengthens the supervisions of the internal control effectiveness of the financial reports and the management’s responsibilities on it. It requires CPA to audit the internal control effectiveness on listed companies' financial reporting. From then, internal control audit became a statutory professional service provided by the AICPAs. At the same time, the act has a significant impact on the other countries’ audit industry. In China, the internal control audit practice has just started with many initial problems.
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