Research On The Integrated Audit Of Financial Statements And Internal Control

With the promulgation of the Basic Standard for Enterprise Internal Control and the Guidance of Internal Control Auditing,since 2012,auditing of internal control of listed companies appearance.Since the internal control auditing and traditional financial statements auditing have consistency in many aspects,such as the necessity and feasibility of the integration of the two audits.It is also a commonly used method of domestic and international accounting firms.China's "Internal Control Audit Guidelines" provides that a certified public accountant can be an independent internal control audit,internal control audit can also be integrated with the financial statements audit.At present,although the audit guidelines in China can be implemented integrated audit,and on the integration of the specific implementation and operation of the audit,but no clear and detailed provisions.China's integrated audit system to be improved,integrated audit practice experience has yet to be rich.In this context,the paper starts the research.Hoping to make a contribution to the theoretical development of integrated auditing in China.This paper mainly adopts the method of combination of normative research and case study.First of all,the paper describes the domestic and international background,the domestic and foreign scholars have made contributions to this field,as well as the related concepts and theoretical basis.Then analysis the two types of business from the process of comparative to find the similarities between the two audit,summed up where need to pay attention to the integration of the audit process of the two issues.Combined with the actual situation in our country,there are some problems in the implementation of the integrated audit,and puts forward some suggestions to these problems.Then use the method of case study,using the 2015 Asia Pacific trial on Water Fisheries financial statements and internal control integrated audit case,combined with the above theoretical analysis and the actual case,by way of example make the case study more figurative.