摘要
内部控制在企业经营过程中发挥着越来越重要的作用,而内部控制是否有效不影响审计报告中意见类型。为了满足投资者需求,减少信息不对称风险,本文提出企业应委托CPA出具针对其内部控制整体框架的期间性内部控制审核报告。
Interior control plays a more and more important role in enterprise management. That the effectiveness of interior control does not influence the audit report is to reduce the risks of unbalanced information and meet the demands of investors. The paper proposes that enterprises entrust CPA to produce periodical interior control audit appraisal report on the whole framework of interior control.
出处
《广东经济管理学院学报》
2004年第6期70-72,共3页
Journal of Guangdong Institute of Business Administration
关键词
内部控制
内部控制审核报告
审计假设
interior control, interior control audit appraisal report, audit hypothesis