Research On The Problems And Countermeasures In The Internal Control Audit Of Company A By R Accounting Fir

The occurrence of a large number of financial irregularities and fraud incidents of listed companies in the United States has caused a great negative impact on the development of the company and the national macroeconomic situation.People have begun to realize that the imperfect internal control system of enterprises is one of the important reasons for the occurrence of financial fraud incidents.To this end,the relevant departments of the United States specially formulated the "Sarbanes-Oxley Act",requiring companies to issue internal control self-evaluation reports,and requiring external auditors to issue audit opinions on the effectiveness of their internal control related to financial reporting..Influenced by the Sarbanes-Oxley Act,and in view of the fact that Chinese companies have also committed many illegal acts such as financial fraud,China has promulgated several documents such as the "Basic Norms for Internal Control of Enterprises" since 2018.In 2012,the promulgation of the "Notice on the Implementation of Classification and Batches" means that my country has entered the compulsory audit stage from the voluntary internal control audit stage of enterprises at the beginning.These documents stipulate that the company must establish and improve the internal control system,which to a certain extent can prompt the enterprise to attach importance to the construction of the internal control system and promote the healthy development of the enterprise.At the same time,under the supervision of external auditors,investors’ trust in the information disclosed by enterprises has also been increased,which has a positive effect on the stable and orderly development of the capital market.This paper adopts the research method combining literature research method and case study method.First,it summarizes the domestic and foreign scholars’ research literature on internal control audit and internal control defects,and expounds the concepts and theoretical basis related to internal control audit.Then enter the case,give a brief introduction to the background of the case,introduce in detail the process of the internal control audit conducted by R firm on Company A in 2018.Then,it expounds the problems existing in the planning audit stage,the implementation audit stage and the completion audit stage of the internal control audit work carried out by R firm on company A,and analyzes the reasons for the problems from the two levels of the certified public accountant and the firm,and put forward specific suggestions for improvement.