摘要
陈秘书长指出,内部控制审计制度是推进内部控制实施的关键环节和重要的监督、保障机制。实施内部控制审计制度是服务国家建设的新任务,是市场监管的新抓手,是提高财务报表审计质量的新支撑,是拓展注册会计师服务领域的新机遇。要充分认识实施内部控制审计制度的挑战,推动内部控制审计的实施,把内部控制审计业务切实做实做好做到位。
Secretary General Chen Yugui states that audit of internal control is a key link and essential monitoring and safeguard measure to promote the implementation of internal control of enterprises.It is a new task in serving national construction,a new set of market regulations,a new support to improve the quality of financial statements audit and a new opportunity to expand the service scope of CPAs.Dr.Chen stresses that CPAs should fully understand the challenge of performing audit of internal control,promote its application,and do it in a practical and proper way.
出处
《中国注册会计师》
北大核心
2012年第1期12-15,共4页
The Chinese Certified Public Accountant