构建我国会计师事务所内部控制的探索

会计师事务所内部控制是提高事务所质量管理能力、风险管控能力与市场竞争能力的制度保障。从系统论出发,以审计作业流程为核心,分析了构建我国会计师事务所内部控制的紧迫性及其基础理论。以现行内部控制理论为基础,结合注册会计师行业特征研究了会计师事务所内部控制的定义、目标、边界、构建的路径与原则。

An Exploratory Study of Structuring Internal-Control in China’s Accounting Firms

The internal control in accounting firms is an institutional protection to improve their quality control ability,risk control ability and market competitiveness.Starting from the system theory and taking the auditing operation process as the core,this paper analyzes the urgency of structuring the internal control in accounting firms and its foundational theories.On the basis of the existing internal-control theories and combining the characteristics of the CPA profession,this paper also analyzes the definition,goals and boundary of internal control in accounting firms and the path and principles for the construction.