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本文在分析整合内部控制与财务报表审计的必然性的基础上,进一步探讨了内部控制与财务报表审计整合的程序与方法,并就注册会计师如何提高整合审计的效率和审计质量提出了相关建议。
Based on the analysis of the inevitability of integrating internal control and auditing of financial statements, this paper further explores the procedure and method of integrating auditing of internal control and financial statements, and puts forward some suggestions on how CPAs can improve the efficiency and audit quality of integrated auditing.