浅论注册会计师的内部审计业务

随着我国社会主义市场经济体制建设的进一步深入和发展，注册会计师作为市场经济活动的见证人或服务者。其价值和作用日益显现，成为整个社会经济活动不可或缺的一部分。内部审计的目的在于减少企业风险，降低企业代理成本，使企业价值最大化。将一些专业化较强的内部审计工作委托给注册会计师．将提高内部审计独立性和审计质量。

Demonstrations on Internal Audit of the CPA

With the deepening of socialism market economy construction, a CPA, as a witness and attendant of economic activities, plays an important role. The aims of internal audit are to reduce the risks of enterprises, lower the agent cost of enterprises, maximize the value of enterprises. If the CPA engages in the professional operation of internal audit, the independence and quality of internal audit will be improved.