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案例分析题一根据财政部等五部委联合发布的《企业内部控制基本规范》及其配套指引的要求,在境内外同时上市的甲公司组织人员对2011年度内部控制有效性进行自我评价,并聘用A会计师事务所对2011年度内部控制有效性实施审计。2012年2月15日,甲公司召开董事会会议,就对外披露2011年度内部控制评价报告和审计报告相关事项进行专题研究,形成以下决议:
Case Study Question 1 According to the “Basic Standards for Enterprise Internal Control” jointly issued by the five ministries and commissions such as the Ministry of Finance and the requirements of its supporting guidelines, the Company’s A group of companies listed at the same time both at home and abroad conducted self-evaluation on the effectiveness of internal control in 2011 and hired A. Certified Public Accountants Audited the effectiveness of internal control in 2011. On February 15, 2012, Company A held a board meeting to conduct a special study on the matters concerning the disclosure of the 2011 internal control appraisal report and the audit report and formed the following resolutions: