【摘要】：正記者:首先,請您為我們簡要介紹一下COSO。何逸夫:COSO是美國反虛假財(cái)務(wù)報(bào)告委員會(huì)下屬的發(fā)起組織委員會(huì)(The Committee of Sponsoring Organisations of the Treadway Commission)的英文縮寫。1985年,美國注冊會(huì)計(jì)師協(xié)會(huì)、美國會(huì)計(jì)協(xié)會(huì)、美國財(cái)務(wù)經(jīng)理人協(xié)會(huì)、國際內(nèi)部審計(jì)師協(xié)會(huì)、美國管理會(huì)計(jì)師協(xié)會(huì)五個(gè)組織聯(lián)合創(chuàng)建了反虛假財(cái)務(wù)報(bào)告委員會(huì),旨在探討財(cái)務(wù)報(bào)告中舞弊產(chǎn)生的原因,并尋找解決之道。1987年,基于該委員會(huì)的建議,其贊助機(jī)構(gòu)成立了COSO委員會(huì),目的
[Abstract]:Reporter: first of all, please give us a brief introduction to COSO. (The Committee of Sponsoring Organisations of the Treadway Commission) is the acronym of (The Committee of Sponsoring Organisations of the Treadway Commission), the sponsoring committee of the United States Committee against false Financial reporting. 1985, the American Institute of Certified Accountants, the American Accounting Association, the American Association of Financial managers, The International Institute of Internal auditors, five organizations of the American Institute of Management Accountants, jointly created the Anti-false Financial reporting Committee to explore the causes of fraud in financial reporting and to find solutions. Its sponsors set up the COSO Committee for the purpose of
【分類號(hào)】：F239.1
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本文編號(hào)：2225762