摘要
由于对内部控制的审计是对过程进行审计,它在概念上与对结果(财务报表)的审计有显著不同,因此审计师需要一个不同的风险模型以对内部控制的审计提供概念上的指导。本文提出的内部控制审计风险模型着重于严重弱点风险,而不是重大错报风险,从而帮助审计师在内部控制审计和整合审计中决定内部控制审计程序的性质、时间和范围。
The audit of internal control is an auditing of process, which is conceptually different from the audit of outputs ( financial statements) . Hence the auditor needs a different risk model to provide a conceptual framework for internal control audits. The model of this paper focused on the risk of material weakness, rather than the risk of material misstatement. This model provides the auditor a method to determine the appropriate nature, timing, and extent of testing in internal control audit and integrated audit.
出处
《审计研究》
CSSCI
北大核心
2011年第1期79-83,共5页
Auditing Research