Proceedings of the 2017 9th International Economics, Management and Education Technology Conference (IEMETC 2017)

Research on Integrated Auditing of Listed Companies in China

Authors
Huanling Cheng
Corresponding Author
Huanling Cheng
Available Online July 2017.
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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Volume Title
Proceedings of the 2017 9th International Economics, Management and Education Technology Conference (IEMETC 2017)
Series
Advances in Economics, Business and Management Research
Publication Date
July 2017
ISBN
10.2991/iemetc-17.2017.71
ISSN
2352-5428
DOI
10.2991/iemetc-17.2017.71How to use a DOI?
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/).

Cite this article

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  -