内部控制与现代审计

Internal Control and Modern Audit

随着内部控制的逐渐完善,现代审计对内部控制的重视和信赖程度也将越来越高。在现代审计实践中,由于内部控制系统固有的局限性,使注册会计师审计对内部控制的依赖产生一定的风险。为了能够在审计过程中更好地利用内部控制,就要提高内部控制的有效性,逐渐完善内部控制制度,使审计风险降至最低。

With the gradual improvement of internal control, modem audit is more and more relying on internal control and attaches more attention to it. In the practice of modem audit, due to the inherent limitations of internal control system, it is perilous if CPA audit relies much on internal control. In order to make better use of internal control in the process of audit, it is necessary to improve the effectiveness of internal control and its system so that the audit risk will be minimized.