摘要
2007年12月,国际审计与鉴证准则理事会发布了国际审计准则第265号《内部控制缺陷的沟通》征求意见稿,其目的在于通过进一步强调内部控制好坏对管理层和治理层履行责任的重大意义,来增强注册会计师对内部控制缺陷的沟通效果。
In December 2007 the International Auditing and Assurance Standards Board （IAASB） approve a new proposed standard 265, which addresses the communication of deficiencies in internal control. It is intended to enhance the effectiveness of the CPA＇s contribution to the communication of deficiencies in internal control by stressing the significant role of internal control for the management and governance team.
出处
《河北经贸大学学报》
2008年第3期88-91,共4页
Journal of Hebei University of Economics and Business
关键词
国际审计准则
内部控制缺陷
沟通
international Standards on Auditing
deficiencies in internal control
management
communication
