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管理建议书,在内涵上,是指注册会计师按照会计师事务所制定的管理建议书模板,在现场审计工作完成之后,对发现的客户内部控制存在的薄弱环节进行描述,并有针对性地提出完善内部控制的合理化建议;在外延上,即指管理建议书的基本内容(或者
Management proposal, in terms of content, refers to the certified public accountant in accordance with the management proposal template set by the accounting firm. After the on-site audit is completed, the weaknesses in the identified internal control of the customer are described and the pertinent suggestions are put forward Rationalization of internal control; in terms of extension, the basic content of the management proposal (or