企业内部控制与注册会计师审计

Internal Control of Enterprise and Audit of CPA

企业内部控制缺陷可能导致违规违纪 ,并给注册会计师带来审计失败风险。注册会计师在审计中需加以关注的企业某些内部控制的领域及审计策略 ,从中反映企业内部控制及其符合性测试的实施对注册会计师审计的重要意义。

It is possible that defects of enterprise's internal control will lead to malpractice and bring about failing risks of audit to CPA.The article also points out that CPA should pay attention to some areas of intenal control and audit strategy in auditing.It shows that internal control of enterprise and practsing its conformity test have great signficance to CPA.