本文重点介绍了国外会计师事务所内部控制的基本概念和思路 ,内部控制的标准及评估。这些理论可能会有一些不完善和不适合国情的地方 ,在应用上也可能存在一定的障碍。但通过中外会计师事务所同一课题的比较和结合 ,能给大家以启发和借鉴。 This article focuses on the basic concepts and ideas of internal control of foreign accounting firms, the standards and evaluation of internal control. These theories may have some imperfections and not suitable for national conditions, there may be some obstacles in the application. However, through the comparison and combination of the same subject of CPA firms both at home and abroad, we can inspire and learn from them.