论文部分内容阅读
各省、自治区、直辖市注册会计师协会,深圳市注册会计师协会:为了规范注册会计师执行内部控制审核业务,明确工作要求,保证执业质量,我会制定了《内部控制审核指导意见》,现印发给你们,请自2002年5月1日起参照执行。执行中有何问题,请及时函告我会。附件:内部控制审核指导意见
In order to standardize the CPA’s internal control audit business, clarify the work requirements and ensure the quality of practicing, the Institute of Certified Public Accountants of each province, autonomous region and municipality directly under the Central Government and Shenzhen Institute of Certified Public Accountants shall formulate the Guidance Opinions on the Examination and Approval of Internal Control, which are hereby issued to you, Please refer to the implementation since May 1, 2002. What’s wrong with the implementation? Please write to me in time. Annex: Internal Control Audit Guidance