Research On Financial Statement Audit Integrating With Internal Control Audit

In view of the lack of effective financial management control mechanism in many listed companies,the United States first implemented the system of combining financial audit with internal control audit in listed companies.In 2007,the United States proposed the concept of integrated audit,focusing on finding the joint point of internal control audit and financial audit and integrating the two audit businesses.In May 2008,the ministry of finance issued the basic rules for enterprise internal control.In our country,the separate audit to audit in parallel with integration,if you want to improve the quality of CPA audit,and to reduce the auditees audit fee,you also need to ensure that investors access to financial information integrity,authenticity,so can only choose to consolidate audit.However,at present,the research on integrated audit in our country focuses on the theoretical level,and there are many researches on the feasibility and necessity of the integrated audit,and the research on the practice is lacking.From the point of view of reality,a large part of the listed company will entrust the same certified public accountants to audit financial statements and internal control audit,so the integration of audit become the first choice of the auditees.What is the specific way?Currently,there are no clear guidelines or business guidelines to guide the specific implementation of the integrated audit.In view of the above research problems,the research method of this paper is mainly the combination of normative research and case study.In the normative research,collect the academic research,scholars at home and abroad for the integration of audit theory and application of research results to build integrated audit process.It is expected that the following objectives can be achieved:to organize the latest data and to carry out objective analysis on the current situation of the integrated audit implementation of listed companies in China;This paper puts forward the new idea of integrating audit process,and elaborates the implementation idea of integrated audit with three key points,and constructs a concrete integrated audit process for practical reference.