公司内部控制制度评价与管理建议书的关系

Management Proposal and Internal Control System

CPA在执业时，应首先评价公司内部控制制度，以确定审计程序和方法，降低审计风险；并在执业过程中，发现公司内部控制的重大缺陷，除鉴暑适当的审计意见，还应向公司管理当局提出管理建议书，以有助于明确CPA的审计责任。促使公司完善内部控制制度，提高管理水平。

This paper discusses the problem that CPA ought first to evaluate internal controlsystem of company, to determine audit procedures and methodes, and to reduce audit risks.CPA finds a gross defect of internal control of company under executing, besides signingsuitable audit suggestion. They should put forward management proposal to the managementauthorities of company, in order to help to definite CPA's audit responsibility, and promptcompany to perfect internal control system, and improve management level.