内部控制审核报告分析

An Analysis of Interior Control Appraisal Report

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.