摘要
新冠肺炎疫情防控全球狙击战中,生物疫苗审计信息披露成为理论界和实务界关注的重点。本文以我国2015—2018年38家生物疫苗上市公司的内部控制自我评价报告、内部控制审计报告和年度报告为研究对象,对上市公司审计信息披露现状进行统计分析,剖析了审计信息披露存在的问题及其成因,进而提出了对策建议。本文的研究发现有助于为规范生物疫苗上市公司审计信息披露提供参考,对监管部门、会计师事务所和上市公司等具有启示意义。
Audit information disclosure of biological vaccine has been the focus of the theory and practice since a resolute all-out global war against the COVID-19 outbreak. Taking the internal control self-assessment reports, internal control auditors’ reports and annual reports of 38 biological vaccine listed companies from 2015 to 2018 as research objects, this paper analyzes their audit information disclosure. Besides, this paper dissects the problems and causes of their audit information disclosure, and then proposes the corresponding countermeasures. Our findings provide insights into the regulation of audit information disclosure of biological vaccine listed companies and offer practical implications to regulators, accounting firms and listed companies.
作者
刘永祥
郜怡璇
宁美军
LIU Yongxiang;GAO Yixuan;NING Meijun(Col.of Economics and Business Administration,North China Univ.of Tech.,100144,Beijing,China)
出处
《北方工业大学学报》
2020年第3期2-8,19,共8页
Journal of North China University of Technology
基金
“北京城市治理研究基地”项目
北方工业大学科研启动基金项目(110051360002)。
关键词
生物疫苗上市公司
审计信息披露
内部控制
关键审计事项
biological vaccine listed company
audit information disclosure
internal control
key audit matters
