Analysis Of Internal Control From The View Of Certified Public Accountants

In 2002 The congress of the United States issued＜the Sabanes-Oxley Act of 2002＞,which was the reaction to the accounting scandal happened previously.The most important strategy took in the Act was to require the mandatory audit of internal control in public company.In 2008,Ministry of Finance in China uniting with other four government departments issued＜Identification of internal control guidance＞(Exposure Draft),which was the supporting measure of＜Basic Standard for Enterprise Internal Control＞.All of these conveyed an important message:the assessment of internal control was no longer just as a part of financial statements,but also became a specific assessment of internal control.Since Certified Public Accountants first paid attention to internal control,they have researched into internal control for a long time. How did Certified Public Accountants and internal control experienced a process of mutually reinforcing? What are the major laws and regulations of the regulatory process to promote the realization of this development? How did Certified Public Accountant implement the assessment of internal control? What are the difficulties and how to solve? These are what this dissertation wants to answer.This dissertation consists of six parts:Chapter One Introduction.This Chapter describes the research background, important concepts,research methods &contents,contributions &deficiencies of this dissertation.Chapter two Literature Review.This chapter takes a brief review both the early literature research and recent research.Chapter three Relevant Theoretical Analysis of Certified Public Accounting and Internal Control.This chapter reviews the generation and development of the Certified Public Accountants and internal control respectively,then analyses the relationship between Certified Public Accountant and internal control. Chapter four Regulatory Requirements of the Assessment of Internal Control by Certified Public Accountants.This chapter makes a comprehensive review of the relevant laws and regulation in both the United States and China.Chapter five Implementation of Internal Control Assessment by Certified Public Accountants.This chapter describes the implementation of internal control from the practical point.Chapter six Difficulties and Countermeasures for Certified Public Accountants in the Assessment of Internal Control.This chapter explores the plight of the internal control assessment and analyses the ways to solve difficulties.