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本文通过对东北地区2012年的149家上市公司的内部控制审计报告的披露现状进行分析,发现东北地区的内部控制审计信息披露水平低于全国平均水平。并从对样本的分类描述中,揭示内部控制审计信息披露存在的规律性以及分析可能原因,最终针对现状提出了完善内部控制审计准则,加快推进整合审计,强化外部监管等建议。
Based on the analysis of the disclosure status of internal control audit report of 149 listed companies in Northeast China in 2012, this paper finds that the disclosure level of audit information of internal control in Northeast China is lower than the national average level. And from the classification and description of the sample, it discloses the regularity of the information disclosure of the internal control audit and the possible reasons. Finally, according to the status quo, it puts forward the suggestions of perfecting the internal control audit standard, accelerating the integrated audit and strengthening the external supervision.