随着社会经济的不断发展,国家对企业内部控制也提出了一些规范和指引,受关注最多的就是企业内部控制审计系统。企业内部控制是由内部控制审计进行记录,企业内部控制审计是由财务报告审计进行记录的,所有财务报告审计的意见一定会受内部控制审计影响,本文以内部控制审计对财务报告审计意见的影响分析为题,对内部控制审计与财务报告审计进行分析,并研究内部控制审计对财务报告审计意见有哪些影响。 With the continuous development of social economy, the state has also put forward some norms and guidelines for the internal control of enterprises. What is most concerned about is the internal control audit system of the enterprise. The internal control of the enterprise is recorded by the internal control audit. The internal control audit of the enterprise is recorded by the financial report audit. All the opinions of the financial report audit will be affected by the internal control audit. In this paper, the impact of the internal control audit on the audit opinion of the financial report Analysis of the title, the internal control audit and financial report audit analysis, and study the internal control audit on the financial report audit opinion what impact.