摘要
根据《关于印发企业内部控制配套指引的通知》(财会[2010]11号),上市公司自2012年起开始实施企业内部控制规范体系,应当披露年度自我评价报告并聘请会计师事务所对财务报告内部控制的有效性进行审计。2021年财政部、证监会组织专家工作组撰写了《上市公司2019年执行企业内部控制规范体系情况蓝皮书》(以下简称《蓝皮书》),对上市公司执行企业内部控制规范体系情况进行了总体分析。本文以《蓝皮书》为参考,着重分析了我国A股上市公司2020—2022年间公开披露的内部控制自我评价报告和审计报告,并从不同维度探索内部控制审计意见与财务报表审计意见的关系。
Listed companies have begun to implement the enterprise internal control standards system and should disclose annual self-evaluation reports and hire accounting firms to audit the effectiveness of the internal control over financial reporting since 2012.The Ministry of Finance and the China Securities Regulatory Commission organized an expert working group to write the Blue Book on the Implementation of the Enterprise Internal Control Standards System by Listed Companies in 2019,which conducted an overall analysis of the implementation of the enterprise internal control standards system by listed companies.Taking the Blue Book as a reference,this article focuses on analyzing the internal control self-evaluation reports publicly disclosed by A-share listed companies in China and corresponding audit reports from 2020 to 2022.Moreover,it explores the relationship between the audit opinion of internal control and of financial statements from different dimensions.
出处
《中国注册会计师》
北大核心
2024年第2期70-76,5,共8页
The Chinese Certified Public Accountant
