| 内部控制与注册会计师审计 |
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| 引用本文： | 涂申清.内部控制与注册会计师审计[J].黄冈职业技术学院学报,2012(1):71-75. |
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| 作者姓名： | 涂申清 |
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| 作者单位： | 黄冈职业技术学院 |
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| 摘 要： | 注册会计师内部控制审计是一种正在推广施行的新型审计业务。它与注册会计师财务报表审计是目标不同的两种鉴证业务,但都涉及对企业内部控制的关注和考虑,它们关注与考虑的侧重点有何不同?针对同一企业,内部控制审计与财务报表审计如何整合进行?对这些问题的探讨,具有十分重要的现实意义。
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| 关 键 词： | 内部控制 财务报表 审计 |
Internal Control and CPA Audit |
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| TU Shen-qing.Internal Control and CPA Audit[J].Journal of Huanggang Polytechnic,2012(1):71-75. |
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| Authors: | TU Shen-qing |
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| Institution: | TU Shen-qing(Vocational and Technical College,Huanggang 438002 Hubei) |
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| Abstract: | Certified Public Accountants Internal Control Audit is a new audit business being promoted, which is a forensic business on different targets with CPA audit of financial statements, but both of them are related to attention and consideration of internal control. So are there any difference of the attention and consideration of them？ For the same enterprise, how to integrate the internal control audit and the audit of financial statements？ There is a very important practical significance of the discussion of these issues ahove. |
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| Keywords: | Lnternal control Financial statements Audit |
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