内部控制审核报告(简称审核报告)是指会计师事务所针对公司董事会出具的内部控制自我评价报告(简称自评报告)单独出具的法律文件,也有少数公司没有以自评报告作为基础,而是聘请会计师 The internal control audit report (hereinafter referred to as the audit report) refers to the accounting firm issued a separate report on internal control self-evaluation report issued by the Board of Directors (referred to as self-assessment report) separate legal documents, there are a few companies did not self-assessment report as a basis, Accountant