摘要
内部控制审计是一项新兴业务,无论是国际还是国内均有许多理论与实务问题需要研究。我国在制定内部控制审计准则过程中,尤其应当着力解决好业务性质、内部控制审计与财务报表审计的关系、审计对象的确定(包括内部控制的范围及时点与期间的选择)、注册会计师的责任、内控标准的选择与内控缺陷的定性、实施范围等问题。
Internal control audit is a newly emerging service and there are still many theoretical and practical issues to be studied at home and abroad. In the process of establishing relevant audit standards, seven issues should be taken into account, that is, 1 ） the nature of the service ;2 ） the relationship between internal control audit and financial statement audit; 3 ） the scope of internal control audited; 4） whether the auditor should audit and express his opinion on internal control of a point in time or on internal control of a given period ; 5 ） legal liability of CPAs; 6） control criteria used to assess the effectiveness of internal control, and discrimination among different degrees of deficiency of internal control; and, 7 ） whether all listed companies should be audited.
出处
《审计与经济研究》
CSSCI
北大核心
2010年第2期38-47,共10页
Journal of Audit & Economics
关键词
内部控制
财务报告内部控制
内部控制报告
内部控制审计
内部控制鉴证指引
internal control
internal control over financial reporting
internal control reporting
internal control audit
internal control authentication guidance
