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2013年12月11日,中国注册会计师协会以“防范上市公司管理层凌驾于内部控制之上风险”为主题在京约谈瑞华会计师事务所,就其承接的部分上市公司2013年度内控审计业务可能存在的风险进行提示。瑞华会计师事务所主任会计师、负责质量控制的合伙人以及执行有关上市公司2013年度内控审计业务的签字注册会计师等接受约谈。中注协相关负责人指出,内部控制审计业务既可以推动被审计单位加强内部控制建设、完善内部治理机制,又能促进被审计单位主动识别、评估和应对财务报告相关风险,合理保证财务报告
On December 11, 2013, CPA (China Institute of Certified Public Accountants) interviewed Ruihua Certified Public Accountants Co., Ltd. in Beijing on the theme of “Guarding Over the Risk of Listed Company Management Over Internal Control”, and audited 2013 internal controls of some of the listed companies it undertook Possible risks of business prompt. The chief accountant of Ruihua Certified Public Accountants Co., Ltd., the partner in charge of quality control and the certified public accountant in charge of auditing the internal control of 2013 of the listed company. The relevant person in charge of China Investment Aid Association pointed out that the internal control audit business can promote the auditee to strengthen the internal control construction and improve the internal governance mechanism, and can promote the audited entity to take the initiative to identify, assess and respond to the risks associated with financial reporting and reasonably ensure that the financial report