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Internal Accounting Control Evaluation Of Issues Related To Research

Posted on:2004-09-13Degree:MasterType:Thesis
Country:ChinaCandidate:X WangFull Text:PDF
GTID:2206360092492948Subject:Accounting
Abstract/Summary:PDF Full Text Request
It is always a very important and basal task to test and appraise the internal control system (mainly the internal accounting control system) for the annual auditing of a company, either in the stage of system-based auditing or risk-based auditing. Besides, other correlative parties care a lot about the quality of the internal accounting control, in order to know something about the management of an enterprise. In China, the work sheets of most accounting firms include appraising the internal control system (mainly the internal accounting system), but few of them do execute the procedure in reality. Moreover, it is also very difficult for other correlative parties to appraise the internal accounting system comprehensively. In the author's opinion, the reasons lie in two aspects: first, the CPAs' background knowledge on the internal control is too limited to do that; second, there is no a set of satisfactory appraising system of internal accounting control.For the above reasons, the paper begins with the study on the correlative theoretical issues of internal accounting control, and then makes efforts on establishing a framework of the appraising system of internal accounting control, referring to some other effective appraising systems. The paper includes the following themes: l)the significance and status in quo of the appraisal of internal accounting system; 2)the fundamental principles of internal accounting control; 3)the key points of the appraisal of different operation cycles; 4)the designing framework of the appraising system of the internal accounting control, including a case study.
Keywords/Search Tags:Internal Accounting Control, the Appraisal of Internal Accounting, Control System, the Appraising System
PDF Full Text Request
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