随着《企业内部控制基本规范》、以及《企业内部控制评价指引》、《企业内部控制应用指引》的发布,要求上市公司在年度报告中进行内部控制评价。这使得具有证券执业资格的会计师事务所又增加了一项法定业务,但对一般的会计师事务所,是否也有可能借此机会开拓此类业务?本文试着就会计师事务所开展内控咨询业务进行探讨。 With the “Basic Norms of Enterprise Internal Control” and the “Guidelines for the Appraisal of Enterprise Internal Control” and “Guidelines for the Application of Internal Control of Enterprises”, the listed companies are required to conduct internal control appraisals in their annual reports. This makes an accounting firm qualified for securities practice added another statutory business, but whether it is possible for the average accounting firm to take the opportunity to develop such business? This article tries to discuss the internal control consulting business of the accounting firm .