本文選題：會計師事務所 + 內(nèi)部控制體系�。� 參考：《首都經(jīng)濟貿(mào)易大學》2013年碩士論文

【摘要】：近十年來，我國無論是中央企業(yè)、地方國有企業(yè)，還是外資企業(yè)、民營企業(yè)，都越來越重視內(nèi)部控制的建設(shè)。尤其是隨著五部委聯(lián)合頒布的《企業(yè)內(nèi)部控制基本規(guī)范》以及配套指引的實施，各會計師事務所也拓展了包括為客戶提供內(nèi)部控制審計，為客戶提供內(nèi)部控制建設(shè)咨詢服務等在內(nèi)的業(yè)務范圍。但是，鮮有人知的是，作為內(nèi)部控制領(lǐng)域的專家，很多會計師事務所自身的內(nèi)部控制并不是很好，對怎樣建設(shè)完善的會計師事務所內(nèi)部控制體系問題也沒有加以足夠的重視.，這正是本文選題的原因，通過對會計師事務所內(nèi)部控制體系建設(shè)的研究和探討，針對幾個重要領(lǐng)域的內(nèi)部控制提出一些具體的措施建議，希望能為會計師事務所的內(nèi)部控制體系建設(shè)提供幫助。 本文主要采取理論分析和實際案例相結(jié)合的方式來開展分析。通過對內(nèi)部控制基本理論的闡述，包括內(nèi)部控制體系的構(gòu)成、企業(yè)內(nèi)部控制整合框架（即內(nèi)部控制五要素）和企業(yè)風險管理整合框架（即企業(yè)風險控制八要素）的具體涵義的解釋，以求展現(xiàn)一個完善的內(nèi)部控制體系的整體面貌。進而通過對國內(nèi)會計師事務所內(nèi)部控制現(xiàn)狀及其成因分析，從內(nèi)部控制要素上對改善建議進行了探索。 通過分析和研究，本文最終認為，會計師事務所內(nèi)部控制體系的建設(shè)，應從內(nèi)部控制五要素的角度著手進行，只有通過這種方式，才能全面梳理會計師事務所面臨的各種風險，才能對所有重要的風險都制定相應的應對措施。結(jié)合某內(nèi)部控制體系比較健全的會計師事務所的具體事例，針對幾個重要領(lǐng)域的內(nèi)部控制措施進行了闡述。
[Abstract]:In the past ten years, both central enterprises, local state-owned enterprises, foreign-funded enterprises and private enterprises have paid more and more attention to the construction of internal control. In particular, with the implementation of the basic Standards for Enterprise Internal Control and supporting guidelines jointly promulgated by the five ministries and commissions, various accounting firms have also expanded to include providing internal control audits to customers. To provide customers with internal control, construction consulting services and other business scope. However, it is rarely known that, as experts in the field of internal control, many accounting firms do not have very good internal controls themselves. The problem of how to build a perfect internal control system of accounting firms is not paid enough attention to. This is the reason of this paper. Through the research and discussion on the construction of internal control system of accounting firms, This paper puts forward some concrete measures and suggestions for internal control in several important fields, hoping to provide help for the construction of internal control system of accounting firms. This article mainly adopts the theory analysis and the actual case to carry on the analysis. Through the elaboration of the basic theory of internal control, including the composition of internal control system, In order to show the overall appearance of a perfect internal control system, the concrete meaning of the enterprise internal control integration framework (namely, the five elements of internal control) and the enterprise risk management integration framework (that is, the eight elements of enterprise risk control) are explained. By analyzing the status quo and causes of internal control of accounting firms in China, this paper probes into the improvement suggestions from the elements of internal control. Through analysis and research, this paper finally believes that the construction of the internal control system of accounting firms should be carried out from the perspective of the five elements of internal control, and only through this way can the various risks faced by accounting firms be comprehensively combed. In order to develop a response to all important risks. Combined with the concrete examples of an accounting firm with a sound internal control system, this paper expounds the internal control measures in several important fields.
【學位授予單位】：首都經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F233

【引證文獻】

相關(guān)期刊論文 前1條

1 蔡建;;基于COSO報告的我國會計師事務所內(nèi)部控制問題研究[J];中國市場;2015年08期

相關(guān)碩士學位論文 前1條

1 朱樹博;會計師事務所內(nèi)部控制環(huán)境研究[D];首都經(jīng)濟貿(mào)易大學;2014年

，

本文編號：1806349