汇丰会计师事务所内部控制问题研究.doc

摘要:作为一类特殊的企业，会计师事务所的内部控制在其管理体系中处于重要地位。对于事务所而言，其内部控制是指会计师事务所运用相应的管理程序以及管理方法，以保证遵守相关法律、法规为前提，使事务所处于良性的运营中，同既定目标保持一致，充分保护及利用会计师事务所的各类资源，安全完整保存事务所各类资料，公允客观的表达事务所的鉴证报告。如何建立科学有效的事务所内部控制制度，有效防范风险，已经成为当前审计界非常关注的问题。

　　　本论文主要是通过收集整理事务所内部控制相关的文献资料，采用智慧控制法，结合常州汇丰会计师事务所内部控制现状，及对其内部控制相关资料，对内部控制的含义、内部控制的目标、建立与实施内部控制的原则及内部控制的五要素等进行分析，针对国内外相关理论研究现状，发现其在内部控制方面的不足，如会计信息的真实性、会计师的积极性等，并提出改进的方法，如营造良好的内部控制环境、制定完善的内部控制制度等内部控制设计方面的建议。

关键词 会计师事务所；内部控制；对策

Abstract:As a kind of special establishment, the internal control of accounting firm is an important part of the management systems. For the accounting firm, internal control refers to adopt some management procedures and methods, based on abiding by laws and regulations, making the firms in the operation of safety. In keeping with the goals to be simple, the firms should be protect and utilize the different kind of the resources. At the same time, the different kind of materials must be conserved. Bring all kinds of verification reports to express objective and fair. How to establish a scientific and effective the system of internal control and against the risk effectively, has become very concerned about the problems of the auditing profession. 

　　　The paper discloses the deficiencies of internal control, such as the enthusiasm of accounting information and the enthusiasm of accountant. Through the collection of internal control relevant literature, using intelligent control method, combined with the  Changzhou Hui Feng accounting firm internal control situation, and related to internal control information, the definition of internal control, internal control objectives, the establishment and implementation of internal control principle and the five elements of internal control analysis. According to the deficiencies of internal control, outstanding the improvement methods, such as some suggestions of creating a good internal control environment, establishing and perfecting the internal control system.

Keywords   Accounting Firm   Internal Controls   Countermeasures