小规模企业审计报告对内控制度的考虑

Influence of the Inner Control System on the Audit Reports in Small-sized Enterprises

该文从《会计法》对会计信息质量要求出发,阐述建立健全内控制度对保证会计资料真实完整的重要性。指出小规模企业内控制度建立和执行中存在的问题,结合注册会计师审计实务中对内控制度审计的实际情况,对照财政部关于企业内部会计控制的建立、测试、评价的有关规定,提出小规模企业内控制度评价结果对审计报告意见类型具有决定性影响的观点。

This paper emphasizes the importance of establishing and perfecting the inner control system for the authenticity and integration of the accounting materials.It points out the problems existing in the process of the implementing this control system,the evaluation result of which will be greatly influence the opinion patterns of the audit reports.