本文選題：整合審計(jì) + 財(cái)務(wù)表報(bào)審計(jì)　； 參考：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：自從我國的主板上市公司需要進(jìn)行內(nèi)部控制審計(jì)以來,人們發(fā)現(xiàn)在審計(jì)過程中,內(nèi)部控制審計(jì)與財(cái)務(wù)報(bào)表審計(jì)流程相似,存在相互借鑒的可能,并且進(jìn)行內(nèi)部控制審計(jì)后,審計(jì)費(fèi)用的增高也為企業(yè)帶來了不小的負(fù)擔(dān),所以順應(yīng)市場趨勢,整合審計(jì)的概念也順勢提出。近年我國頒布了《企業(yè)內(nèi)部控制配套指引》,指明內(nèi)部控制審計(jì)可以單獨(dú)進(jìn)行,也可以與財(cái)務(wù)報(bào)表審計(jì)一起進(jìn)行整合審計(jì),希望為企業(yè)減輕財(cái)務(wù)負(fù)擔(dān),但是并沒有強(qiáng)制要求企業(yè)進(jìn)行整合審計(jì)。隨后中國注冊會計(jì)師協(xié)會發(fā)布的《企業(yè)內(nèi)部控制審計(jì)指引實(shí)施意見》中,強(qiáng)調(diào)了實(shí)施整合審計(jì)的重要性,希望整合審計(jì)更夠提高審計(jì)效率,為上市公司降低審計(jì)成本。但是由于我國目前尚未出臺整合審計(jì)準(zhǔn)則,注冊會計(jì)師在進(jìn)行整合審計(jì)時(shí)沒有可以參考的具體操作流程,大部分會計(jì)師事務(wù)所都是在財(cái)務(wù)報(bào)表審計(jì)流程的基礎(chǔ)上進(jìn)行修改,作為整合審計(jì)的流程。因此對于整合審計(jì)中財(cái)務(wù)報(bào)表審計(jì)與內(nèi)部控制審計(jì)的關(guān)系存在著誤解,有必要對整合審計(jì)體系重構(gòu),將兩種審計(jì)的關(guān)鍵點(diǎn)進(jìn)行整合,為以后順利實(shí)施整合審計(jì)打下堅(jiān)實(shí)基礎(chǔ)。本研究主要采用了規(guī)范研究法與案例相結(jié)合,通過數(shù)據(jù)、圖表等輔助手段,將理論與實(shí)務(wù)相結(jié)合,重點(diǎn)研究如何完善整合審計(jì)流程,并以H公司作為案例對象進(jìn)行研究。該文分為兩個(gè)部分,第一部分為理論部分,主要闡述選題背景、目的與意義、內(nèi)容與方法,并對國內(nèi)外關(guān)于整合審計(jì)的文獻(xiàn)進(jìn)行分析梳理,借鑒已有文獻(xiàn)研究成果,對整合審計(jì)的相關(guān)理論進(jìn)行概述與分析,為下文中實(shí)務(wù)部分做理論鋪墊。第二部分為案例部分,首先,以H公司的整合審計(jì)流程為切入點(diǎn),簡要介紹H公司的基本情況,并對H公司的整合審計(jì)前后進(jìn)行對比分析,結(jié)合數(shù)據(jù)、圖表說明整合審計(jì)的優(yōu)勢。其次,針對H公司整合審計(jì)后存在的問題及原因進(jìn)行分析,有針對性的進(jìn)行整合審計(jì)體系重構(gòu),并結(jié)合相關(guān)的法律法規(guī)與公司目標(biāo),對整合審計(jì)的流程框架進(jìn)行闡述。最后,針對H公司整合審計(jì)后存在的問題提出保障整合審計(jì)執(zhí)行的措施。通過選取上市公司整合審計(jì)進(jìn)行研究,對于解決整合審計(jì)還沒有規(guī)范流程的問題及以后發(fā)展中要面臨的挑戰(zhàn)有著積極意義。
[Abstract]:Since the main board listed companies in our country need to conduct internal control audit, people find that in the audit process, the internal control audit is similar to the financial statement audit process, and there is the possibility of learning from each other, and after the internal control audit, The increase of audit costs also brings a heavy burden to enterprises, so the concept of integrated audit is put forward in accordance with the market trend. In recent years, our country has promulgated "Enterprise Internal Control supporting guidelines", pointing out that internal control audit can be carried out independently or in conjunction with financial statement audit, hoping to lighten the financial burden for enterprises. However, it is not mandatory for enterprises to conduct integrated audit. Then, in the opinion on the implementation of Enterprise Internal Control Audit guidelines issued by the Chinese Institute of Certified Public Accountants, the importance of implementing integrated audit is emphasized. It is hoped that the integrated audit can improve the audit efficiency and reduce the audit cost for listed companies. However, due to the fact that our country has not yet issued the integrated audit standards, the CPA has no specific operation process to refer to when conducting the integrated audit. Most accounting firms are modified on the basis of the audit process of the financial statements. As an integrated audit process. Therefore, there is misunderstanding about the relationship between financial statement audit and internal control audit in the integrated audit. It is necessary to reconstruct the integrated audit system and integrate the key points of the two kinds of audit, so as to lay a solid foundation for the smooth implementation of the integrated audit in the future. This research mainly adopts the standard research method and the case union, through the data, the chart and other auxiliary means, unifies the theory and the practice, emphatically studies how to consummate the conformity audit process, and takes H company as the case object to carry on the research. This paper is divided into two parts. The first part is the theoretical part, which mainly expounds the background, purpose and significance, content and method of the topic, and analyzes and combs the domestic and foreign literature about the integration audit, and draws lessons from the existing literature research results. The related theories of integrated audit are summarized and analyzed, which pave the way for the practical part below. The second part is the case, first of all, taking the integration audit process of H company as the breakthrough point, briefly introduces the basic situation of H company, and carries on the contrast analysis to the H company before and after the integration audit, unifies the data, The chart illustrates the advantages of integrated auditing. Secondly, this paper analyzes the problems and causes of H company's integrated audit, reconstructs the integrated audit system, and expounds the process framework of the integrated audit in combination with the relevant laws and regulations and the company's objectives. Finally, the measures to guarantee the implementation of integrated audit are put forward in view of the problems existing after H company's integrated audit. Through the research of the listed company integration audit, it has positive significance to solve the problem that the integration audit has not yet standardized the process and the challenge that will be faced in the future development.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.4;F275

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