中注协日前发布《内部控制审核指导意见》，对注册会计师执行内部控制审核业务提供了规范，并要求自２００２年５月１日起执行。所谓内部控制审核，是指注册会计师接受委托，就被审核单位管理当局对特定日期与会计报表相关的内部控制有效性的认定进行审核，并发表审核意见。注 The AICPA recently issued Guidance Opinions on Auditing of Internal Control, which provided a standard for CPA to perform its internal control audit business and requested that it be implemented on May 1, 2002. The so-called internal control audit refers to the certified public accountants accepted the commission, on the audit of the audited entity on a specific date with the accounting statements related to the effectiveness of internal control to verify and issue audit opinions. Note