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论文编号：	5303
作者编号：	2120102762
上传时间：	2013/6/6 11:07:32
中文题目：	农业企业内部控制审计研究--以AST企业为例
英文题目：	Research on Internal Control Audit of Agricultural Enterprises——A case study of AST Company
指导老师：	程新生
中文关键字：	内部控制，注册会计师审计，农业企业
英文关键字：	Internal Control, CPA Audit, Agricultural Enterprise
中文摘要：	我国的《企业内部控制审计指引》在2010年4月15日颁布，意味着这项审计业务已经成为会计师事务所的一项新的鉴证业务。当前，这项重大举措有利于国家完善对企业财务信息的监管，提高企业的经营管理水平，防止财务舞弊案件的发生。同时，有利于提高上市公司对外发布信息的透明度，保护投资者的利益。然而，注册会计师如何在实务中实施审计工作，实现合理保证财务信息内部控制有效性的目标，是注册会计师和准则的制定者需要思考的问题。 从国际成熟的资本市场来看，美国国会在COSO内部控制框架的基础上，提出萨班斯法案，要求上市公司的负责人必须对内部控制的设计和运行的有效性负责，聘请注册会计师定期对公司的内部控制出具有效性报告。美国公众公司会计监督委员会随后在2002年发布了2号文件，要求采用整合审计的方式，由同一家会计师事务所对同一公司进行财务报表审计和内部控制审计，从而提高审计效率。借鉴国际成熟市场的经验，我国在新颁布的内部控制审计指引也及时把内部控制审计制度引入资本市场，但是由于国内的内部控制审计刚刚起步，在实务中还有很多需要思考和完善的问题。 本文在对内部控制审计国内外相关文献研究的基础上，结合农业企业的特点，采用案例研究的方法，对农业企业AST公司进行研究。按照最新发布的《企业内部控制审计指引》的要求，对AST公司进行包括审计计划、实施审计工作、完成审计工作及出具审计报告的内部控制审计。根据农业企业生物性资产多、专项资金补贴多、税收优惠政策扶持多的特点，结合COSO内部控制框架，从企业层面和业务层面对这些具有农业企业特色的项目进行重点审计。在审计结束后汇总发现的财务报告内部控制缺陷和非财务报告内部控制缺陷，在与管理层沟通发现的问题后，出具审计报告。 在本文的最后，对农业企业内部控制中存在的问题提出自己的改进建议，并对内部控制审计的定位和发展提出一定的建议和意见，希望有助于未来内部控制审计实务在国内的逐步深入发展。
英文摘要：	The ‘Enterprise Internal Control Audit Guidelines’ issued in April 15, 2010. This means that internal control audit becomes a new assurance service in our country. At present, this guideline promotes supervision on accounting information, improve the management level of companies and prevent the occurrence of financial fraud cases. At the same time, it promotes the listing corporation release the information, protect the interests of investors. However, how to make the internal control into practice while provides a reasonable assurance of internal control objectives in financial information, is a big question for Certified Public Accountants. From the experience of mature international capital market, the United States Congress on the basis of COSO internal control framework, present the Sarbanes-Oxley Act, asking the Listing Corporation to be responsible for the effectiveness of the design and operation of the internal control. What’s more, Listing Corporation must invite a certified public accountant issue an internal control validity report. Public Company Accounting Oversight Board issued two documents in 2002, required Certified Public Accountants to use integrated audit mode, which means that one company needs to invite the same accounting firm to audit the financial statements and internal control together to improve the efficiency of audit. The mature international market affords us lessons that merit attention. The internal control audit in China has just started, there are still many works need to be done on the perfection of audit practice. Based on the literature study of domestic and foreign related internal control audit and characteristics of agricultural enterprises, this paper uses a case study method, conducts the research of the agricultural enterprise AST Company. According to the latest release of ‘Enterprise Internal Control Audit Guidelines’, this paper mainly describes the audit process, which includes audit plan, audit work and audit report. As agricultural enterprises have biological assets, special funds for subsidies and tax preferential policies, the auditors pay attention to the agricultural characteristics in the audit process at corporate governance level and operational level, combined with the COSO internal control framework. After conducting the audit, the Certified Public Accountants summaries the defects of internal control on financial level and non-financial level. Based on result of communication with the management about the problems, the auditors issue the internal control report. Finally, this paper gives some suggestions on the improvement of existing problems in the internal control of agricultural enterprises, while to the positioning and development of China's internal control auditing, hoping to make contribution to the future practice of internal control audit.
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