公允价值审计对内部控制的需求分析

To Analyse on Demand of Fair Value Auditing for Internal Control

内部控制与审计中都存在的风险理念将两者紧密联系,内部控制风险理念支持审计风险理念的发展。由于公允价值审计特殊的审计风险来源,公允价值审计对内部控制的需求更加强烈。企业风险管理中的内部控制满足这种需求。

The risk concerning in internal control and auditing make them closely connected. The risk concerning of internal control supports the development of the risk concerning of auditing. Because of the particular sources of audit risk from fair value auditing, the demand of fair value auditing for internal control becomes more strongly. The internal control in enterprise risk management meets its demand.