论文部分内容阅读
在企业的财务管理中,财务报告内部控制审计工作是和财务报表审计一同进行的新型审计业务,它的目标就是要管理层评价财务报告内部控制的有效性,并且给出相应的建议。本文对财务报告内部控制审计工作的要点和发展进行了分析和研究,希望为企业的财务报告内部控制审计工作提供帮助。
In the financial management of an enterprise, the audit of internal control over financial reporting is a new type of audit conducted in conjunction with the auditing of financial statements. Its objective is to evaluate the effectiveness of internal control over financial reporting by management and to make corresponding recommendations. This article analyzes and studies the main points and development of the internal control audit of financial reports and hopes to provide assistance for the audit of the internal control over financial reporting of the enterprise.