内部控制审核

自愿性内部控制审核披露与所有权结构的关系&基于深市上市公司2008年报数据

The Relationship between Voluntary Disclosure of Internal Control Audit Report and Ownership Structure

内部控制审核问题研究

Study on the Auditing Problem of Internal Control

该文就内部控制审核的计划、实施、报告三个阶段的主要工作进行了阐述。

The article discusses about three stages of internal control examination : planning , executing , reporting .

我国也于2002年由中注协会颁布了《内部控制审核指导意见》，要求注册会计师将被审计单位的企业内部控制规范纳入审计范围。

In the same year , the CICPA also promulgated the " Internal Control Audit Guidance ", requiring CCPA must be audited by enterprise internal control system .

这家负责风力涡轮机设计及维修保养的公司之前曾警告称，可能不得不重新发布其截至2011年3月份财年最后三个季度的营收数据，同时，公司正对财务报告的内部控制进行一次审核。

The company , which designs and services wind turbines , had previously warned that its reported revenues for the last three-quarters of its financial year ended in March 2011 might have to be restated and that it was carrying out a review of internal controls over financial reporting .

为了满足投资者需求，减少信息不对称风险，本文提出企业应委托CPA出具针对其内部控制整体框架的期间性内部控制审核报告。

The paper proposes that enterprises entrust CPA to produce periodical interior control audit appraisal report on the whole framework of interior control .

本文认为，根据评价主体的不同，内部控制评价可以分为外部评价和内部评价，具体有会计报表审计中的内部控制评价、内部控制审核、内部审计人员对内部控制的评价和内部控制自我评估。

According to different subjects , internal control evaluation can be divided into external evaluation and internal evaluation , including internal control evaluation in financial statements auditing , internal control examination , and internal control evaluation by internal auditors and internal control self-assessment .

本文的研究思路是：本文首先对内部控制及内部控制报告的概念及发展历程进行陈述，重点分析内部控制报告、内部控制评价、内部控制审核之间的关系。

Then make selective analysis about the relations among the management reporting on internal control , internal control appraisal and internal control verification .