The Analysis On Non-standard Internal Control Audit Reports In Chinese Listed Companies

On January 1,2011,companies listed both in China and abroad is the first to be forced to carry through internal control audit,and disclose internal control audit report,this is our country into the "mandatory" disclosure of internal control audit report for years.Since January 1,2012 in Shanghai,Shenzhen stock exchange main board listed companies be forced to disclose internal control audit report;On this basis,the satellite in small and medium-sized board and gem listed companies,while encouraging large and medium-sized private enterprises in advance execution.You batch of mandatory internal control auditing and disclosure of internal control audit report,has caused the market parties attach great importance to and attention.According to the enterprise internal control audit guidelines,the type of the internal control audit report there are four,Standards for internal control audit report,with emphasis on matters of internal control audit report without reservations,internal control audit report negative opinions,inexpressible opinions internal control audit report internal control audit report.Standards for internal control audit report is refers to the independence of certified public accountants in the process of carrying out audit work is not restricted and the audited units in all major aspects of maintaining effective internal control,which shows that companies operating in good condition,the future development prospect is also,therefore,this article is not to analyze it.This paper mainly research on non-standard audit report of internal control,internal control auditing reports issued by forcing the Shanghai and Shenzhen two big main board,so this article mainly aims at the two main board,and select the non-standard 2015 carry out specific analysis on the internal control audit report.In this paper,the integrated use of literature review,qualitative analysis,quantitative analysis and FW company case studies,find out the problems existing in the internal control,and put forward practical Suggestions,so as to improve the quality of internal control,to help companies achieve business objectives,to provide reference for perfecting the mechanism of internal control,this is the meaning of this paper.