| 论内部控制与注册会计师审计的关系 |
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| 引用本文： | 王骊,蒋蔚.论内部控制与注册会计师审计的关系[J].贵阳金筑大学学报,2004(4):4-7. |
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| 作者姓名： | 王骊 蒋蔚 |
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| 作者单位： | 贵阳金筑大学 贵州贵阳550005
(王骊)，贵阳金筑大学 贵州贵阳550005(蒋蔚) |
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| 摘 要： | 以测试内部控制为基础的抽样审计成为传统审计转变为现代审计的一项重要标志。注册会计师在进行审计时，首先要研究和评价被审计单位的内部控制，这已成为现代审计的重要特征。有效的内部控制是注册会计师用以确定审计程序的重要依据，加速了现代审计方法的变革，节约了审计时间和审计费用，降低了审计风险，提高了审计质量，同时扩大了审计范围，完善了审计职能。
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| 关 键 词： | 内部控制 现代审计 注册会计师审计 审计费用 传统审计 审计时间 抽样审计 首先 重要特征 完善 |
On The Relationship Of Intracontrol And Certified Public Accountant Auditing |
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| Wang Li,Jiang Wei.On The Relationship Of Intracontrol And Certified Public Accountant Auditing[J].Journal of Jinzhu University of Guiyang,2004(4):4-7. |
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| Authors: | Wang Li Jiang Wei |
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| Abstract: | Sample anditing, based on investigating intracontrol, becomes an important symbol of traditional auditing transforming modern auditing. When auditing, certified public accountant first studies and evaluates the intracontrol which has become the significant character of modern auditing. Effective intracontrol is the primary proof by which accountants define auditing process, which can speed up modern auditing innovation, save time and costs, decrease risks, improve qulity, expand range, and perfect funetions. |
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| Keywords: | intracontrol auditing relationship |
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