摘要
西方国家从20世纪60年代就开始研究审计人员对内部控制判断是否具有一致性及能否用数学方法来描述内部控制状态这两个问题,本文对这些研究文献进行综述,综述的重点在于研究的具体问题、研究方法及研究结论。
The reliability of internal control is the foundation of system-based auditing and risk-oriented auditing, but auditing standards do not prescribe the uniform procedure for auditor to judge the reliability of internal control. As a result, two important issues emerge, one is whether there is consensus judgment of internal control among auditors, the other one is whether we simulate the reliability state of internal control. This paper summarizes some literature from western developed countries.
出处
《审计与经济研究》
北大核心
2006年第1期44-48,共5页
Journal of Audit & Economics
关键词
内部控制
判断一致性
可靠性模拟
internal control
consensus of judgment
simulation of reliability