美国内部控制审计最新研究进展及启示

为贯彻《萨班斯·奥克斯利法案}404条款的执行，美国采用了PCAOB（公众公司会计监督委员会）制定的第2号审计准则——《与财务报表审计相整合的财务报告内部控制审计》。通过对第2号审计准则执行情况的反馈和评估，PCAOB于2006年12月提出新的审计准则提案以取代第2号审计准则。在对新准则提案重要条款探讨的基础上，指出了提案与第2号准则的差异，并结合我国实际情况，提出规范我国内部控制审计的系统建议。

The latest progress of studies on american internal audit controls and its insight

PCAOB （Public Company Accounting Overs An Audit by Internal Controls Over Financial R ight epor Board） AS2 （Auditing Standard No. ting integrated with an Audit of Fi nancial Statements has been adopted in America to carry out the implement of Sarbanes--Oxley Act Section 404. Based on the feedback and assessment of the implementary status of AS2, PCAOB came out with a new auditing standard to substitute for the AS2 in December,2006. In this paper, the differences between the new and the old auditing standard were pointed out on the basis of studies of the important sections in the new one and an auditing system was suggested so as to standardize the internal controls over financial reporting in China.