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探讨“内部控制与审计”之间的关系,对于注册会计师行业而言,是一个很重要的理论和实务课题。从注册会计师行业的发展历史来看,内部控制与注册会计师审计之间的密切关系主要体现在两个方面:一是注册会计师在执行传统的财务报表审计业务过程中对被审计单位内部控制的考虑;二是注册会计师直接以企业内部控制为鉴证对象,针对内部控制发表鉴证意见。在这两个方面,注册会计师都需要和企业的内部控制发生密切联系,只是发生的形式有所不同。下面就这两个方面的内容谈谈个人的看法。
To explore the relationship between “internal control and audit” is a very important theoretical and practical issue for the CPA profession. From the history of the development of CPA, the close relationship between internal control and CPA audit is mainly reflected in two aspects: First, CPA in the implementation of the traditional financial statements of the audit business process of the audited entity’s internal control considerations ; Second, CPA directly took the internal control of the enterprise as the verification target and issued the assurance opinions for the internal control. In both respects, CPA needs to be closely linked with the internal control of the enterprise, but only in a different form. The following two aspects of personal talk about the content.