Study On The Integrated Audit Of Financial Statement And Internal Control Of The Listed Companies

According to "the guidelines of enterprise internal control evaluation" and "the guidelines of enterprise internal control audit ", the main board listed companies in our country must disclose its internal control self assessment report issued by the board of directors and internal control over financial statements auditing reports issued by certified public accountants since2012, and the regulation will fit for the small and medium-sized board and gem listed companies in future, it also encourage private large and medium-sized enterprises execute that guidelines in advance. From the current law provisions and the actual needs of capital markets in our country, China is entering the time that financial statement audit and internal control audit were both needed.In article5of the enterprise internal control audit guidelines, the certified public accountants can do these two kinds of audit independently, but the internal control audit and audit financial statements audit can also be integrated. According to the international experience, under the background of the two kinds of audit are needed, the introduction of the integrated audit is required in our country, in order to improve the efficiency and reduce the cost, as well as to provide more and better information to the users correctly and completely in the process of implementing dual audit. But how to do the job? There is no clear criterion to guide the specific work arrangement for the integrated audit currently.Under this background, The article adopted the method combining the normative analysis and case analysis, through the research of the method and the basic integrated theory of the financial statements audit and internal control audit, trying to grope for the basic ways of the integrated audit, discuss the key points of the content of the integrate audit, clear the basic process of the integrated audit, analysis the key points in the actual operation of the integration. This paper adopted the normative research to find the relevant academic information at first, the research is on the basis of reviewing the theory of internal control audit and the integrated audit, combined the existing research literature on the related fields of the relationship between the financial statements audit and internal control audit. The paper then to analysis the content of the integrated audit in theory, and try to make sense the key integration points of the two kinds of auditIn the process of research, the article also combined with the case study which analysis the Chongqing Beer Company, through the demonstration of the integrated audit to solve the practical problems in the operation process, try to put them in the unity in practice and connect the entire process, the research want to provide practical operational suggestions to the CPA which carry out integrated audit and hope the study of integrated audit sprang out.