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Pridgen, A. and Wang, K.J. (2012) Audit Committees and Internal Control Quality: Evidence from Nonprofit Hospitals Subject to the Single Audit Act. International Journal of Auditing, 16, 165-183. (in Chinese) http://onlinelibrary.wiley.com/doi/10.1111/j.1099-1123.2012.00448.x/abstract

has been cited by the following article:

• TITLE: Research and Discussing on Internal Control Auditing

  AUTHORS: Jianfei Leng, Lingfen Zhang

  KEYWORDS: Internal Control, Financial Statements, Auditing

  JOURNAL NAME: Modern Economy, Vol.5 No.7, June 25, 2014

  ABSTRACT: In modern China, the development of the economy is rapid; it mainly includes the creation of many companies. However, it is a double edged sword which may lead to economic development, but it also has a lot of problems. This paper mainly regards the corporate internal control system as the research object. Through the Zhong Xin Fu Tai cases, it found problems from specific aspects and the overall level of internal control audit, and identified the problems and then proposed appropriate recommendations for improvement.