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在2011年4月,我国的财务政府部门、证监部门、审计部门等,联合的颁布了关于《企业内部控制审计的配套指引》条文。而随着这部条文的出台,迅速的成为中国版的《萨班斯法案》配套指引,这样在很大程度上标志着我国企业内部的控制审计由原来的自愿性行为转变为强制性行为。那么,到底内部控制审计对企业的会计信息质量产生了哪些影响?而本文立足于企业内部控制审计对企业会计信息质量上的影响进行浅要的分析。
In April 2011, China’s financial government department, securities regulatory department and auditing department jointly promulgated the “Guidelines for Supporting Internal Audit of Enterprises”. With the introduction of this article, it quickly became the supporting guideline for the Chinese version of the Sarbanes-Oxley Act. This largely indicates that the control audit in our country’s enterprises has changed from voluntary acts to mandatory ones. So, in the end of the internal control audit on the quality of accounting information produced what impact? This article based on the internal control audit of corporate accounting information quality of the impact of a minor analysis.