摘要
通过分析美国上市公司执行404条款的情况,剖析了上市公司财务报告内部控制执行过程中的收益和挑战,包括规模较小的上市公司在内部控制执行过程中面临的特殊问题,并对其经验进行了总结,认为监管部门应针对不同特征、不同规模的上市公司实施不同的内部控制要求,管理层和审计师应采用由上至下、风险基础的内部控制评价方法,重视内部审计职能的发挥,外部审计则需要考虑成本效益原则,努力提高审计的效率效果。
This article analyzes the compliance of section 404 of American public companies, discusses the benefits and challenges faced by public companies during the implementation process of internal control over financial reporting, including the special challenges of smaller public companies, then summarizes their experience. The author thinks that regulators should apply different internal control requirements according to the size, character of listed companies, management, that auditors should take the top-down, risk-based approach in evaluating internal control, that enterprises should pay attention to the internal audit function, and that independent auditors should put the cost-benefit criteria into principle and improve the efficiency and effective of audit work.
出处
《上海立信会计学院学报》
北大核心
2009年第2期44-51,共8页
Journal of Shanghai Lixin University of Commerce
基金
上海市教育委员会重点学科建设项目(J51701)
上海市会计学会2007年重点课题(27005)
中国立信风险管理研究院资助项目(06FX1-34)
关键词
上市公司
内部控制
财务报告内部控制
404条款
listed company
internal control
internal control over financial reporting
Section 404
