Research on Integrated Auditing of Listed Companies in China

DOI

10.2991/iemetc-17.2017.71How to use a DOI?

Keywords

Integrated Auditing, Listed Companies, China

Abstract

In 2010, the relevant departments of our country promulgated the Guidelines on Audit of Enterprise Internal Control, which explicitly asked the listed companies to carry out self-evaluation and external audit on the effectiveness of internal control. This shows that the listed companies in China must audit the internal control in the future and ensure the listing the quality of the company's internal control. Therefore, the integrated audit of listed companies came into being. At present, it discusses the feasibility and necessity of the integration of internal control audit and financial statement audit, and puts forward the methods and strategies to strengthen the integrated audit, which is of great practical significance to improve the financial information quality of listed companies.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Huanling Cheng
PY  - 2017/07
DA  - 2017/07
TI  - Research on Integrated Auditing of Listed Companies in China
BT  - Proceedings of the 2017 9th International Economics, Management and Education Technology Conference (IEMETC 2017)
PB  - Atlantis Press
SP  - 336
EP  - 339
SN  - 2352-5428
UR  - https://doi.org/10.2991/iemetc-17.2017.71
DO  - 10.2991/iemetc-17.2017.71
ID  - Cheng2017/07
ER  -