摘要
现代审计倚重内部控制及控制测试。新审计准则重新定义了内部控制及控制测试的概念,修正了控制测试的情形及具体要求,适应了现代风险导向审计模式下对内部控制实施风险评估及控制测试的需要。正确理解内部控制与审计的关系,恰当界定内部控制及控制测试的涵义,对审计理论和实务均具有现实意义。
As modern auditing depends on internal control and control test. Therefore new standards on auditng of China has redefined internal control and control test and modified the situation and specific requirements of control test. The changes in new standards adapt to the implementation of risk assessment to internal control and control test in the modern risk-oriented auditing model. It is significant for auditing theory and practice to define them and identify the relationship betweeen them
出处
《江苏科技大学学报（社会科学版）》
2009年第2期49-52,共4页
Journal of Jiangsu University of Science and Technology(Social Science Edition)
关键词
审计
内部控制
控制测试
auditing
internal control
control test
