上市公司的内外部治理分为公司治理与注册会计师审计两个方面,而正是这两个方面的协同作用对公司内部控制产生促进性的影响。然而目前的内部控制规范关于内部控制缺陷的认定存在制度空白,而且国内外也缺乏相关的系统研究。由此本文旨在对其进行深入的研究和探讨。 The internal and external governance of listed companies is divided into two aspects: corporate governance and CPA audit, and it is the synergy between these two aspects that has a positive impact on the internal control of the company. However, there are gaps in the current internal control norms regarding the identification of internal control defects, and there is a lack of systematic studies at home and abroad. This article aims to conduct in-depth research and discussion.