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高效率的审计离不开完善的企业财务内控,尤其是在经济迅速发展的当下。财务内控的完善与否不仅在整体上影响着审计的质量与效率,还在审计时间、成本以及审计计划等具体方面对审计产生影响。探析企业财务内控对审计的影响,进而分析如何提升财务内控以规避其对审计的影响是当前需要讨论的课题。
Efficient auditing can not be separated from perfect corporate financial control, especially in the current rapid economic development. The improvement of financial control not only affects the quality and efficiency of the audit as a whole, but also affects the audit in specific aspects such as audit time, cost and audit plan. It is the current topic that need to be discussed to analyze the influence of internal financial control on auditing and then analyze how to improve internal control to avoid its impact on auditing.