恒大地产集团内部审计质量控制对策研究.docx

摘 要 我国的内审制度初次建立起来是在1983年，从那开始，我国的很多的企业部门都逐渐的关注起了在公司的治理过程当中，内部审计所起到的关键性的作用。我国内审体系的最初完善是在2014年《中国内部审计准则》修订之后，另外，在2015年，《关于完善审计制度若干重大问题的框架意见》出台了，这份意见的出台对于审计制度来说是一次关键性的突破，可以堪称是一次重大的改革。这份准则在原有基础上做了完善，但是这些政策和准则的的出台还不能够完全的解决好我国企业在审计上所存在的诸多的问题。当前，我国在这方面还有很多的问题，例如对于审计质量的监控上效率太低，达不到理想的效果。这些问题都是企业要关注并且有待于解决的。因为，内部审计质量会严重的影响着企业的整体的发展，所以对于企业集团内部进行审计师十分关键和重要的。 中国恒大集团的一大下属控股企业非恒大地产集团有限公司莫属，本篇文章正是以恒大地产集团为研究对象，针对其内部的审计问题进行进一步的探讨和研究，对恒大地产集团房地产企业内部审计的特点以及当前在审计的整个过程中所存在的一系列的问题进行详细的分析，并且针对这些问题提出相应的解决的措施，为房地产的内部的审计管理水平的提升贡献一份力量。 关键词：恒大地产集团有限公司 内部审计 质量控制 Abstract China first established the internal audit system in 1983. Since then, all kinds of enterprises in China have begun to pay attention to the role of internal audit in corporate governance. In 2014, China Internal Audit Association revised the Internal Audit Standards of China comprehensively, and a relatively perfect internal audit standard system has been formed in China. In 2015, the Framework Opinions on Several Major Issues of Improving Audit System was issued. This Opinion is a major reform of audit system, because it clarified many rules for the first time and improved Chinas audit system in many ways. Up to now, there are still many incidents that remind people that there are still inefficient and ineffective phenomena in the internal audit quality control of Chinese enterprises, which are left to enterprise groups to be solved. It is precisely because the quality of internal audit will directly affect the survival and development of enterprises, so it is very important to study the quality control of internal audit of enterprise groups. Hengda Real Estate Group Co., Ltd. is a subsidiary holding company of Hengda Group in China. This article studies the problems existing in the internal audit quality control of Hengda Real Estate Group. By analyzing the characteristics of the internal audit of Hengda Real Estate Group, it summarizes the main problems existing in the internal audit of Hengda Real Estate Group at present,