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上市公司内部控制审计探析——以h会计师事务所对天津磁卡审计为例.pdf

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目录

1 引言 ·································································································· 1
研究背景和意义 ·········································································· 1
文献综述 ···················································································· 2
关于内部控制审计制度变迁的研究 ·········································· 2
关于内部控制审计必要性及规范问题的研究 ······························ 3
关于内部控制审计报告披露有效性的研究 ································· 3
关于内部控制审计方式方法的研究 ·········································· 5
关于内部控制审计报告意见和审计费用的研究 ··························· 5
文献述评 ··········································································· 6
研究思路与方法 ·········································································· 7
本文的框架················································································· 7
2 内部控制审计的理论概述 ····································································· 10
内部控制及其审计的概念界定 ······················································ 10
内部控制的基本概念 ·························································· 10
内部控制审计的基本概念 ···················································· 10
内部控制审计的目标和范围 ························································· 11
内部控制审计的目标 ·························································· 11
内部控制审计的范围 ·························································· 12
内部控制审计的方法 ·································································· 12
自上而下审计方法的原理 ···················································· 13
自上而下审计方法的具体流程 ·············································· 13
内部控制审计的理论基础 ···························································· 15
信息不对称理论 ································································ 1

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