| 内部控制鉴证:争论与选择 |
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| 引用本文： | 刘明辉.内部控制鉴证:争论与选择[J].会计研究,2010(9). |
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| 作者姓名： | 刘明辉 |
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| 作者单位： | 东北财经大学中国内部控制研究中心,116025 |
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| 摘 要： | 本文回顾了内部控制鉴证的若干重大争论及我国《企业内部控制审计指引》所作出的选择,并且认为,只有立足国情,借鉴国际惯例,从鉴证业务三方关系人的现实基础及内部控制鉴证的特点出发才能对这些争论作出合理的判断和选择。
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| 关 键 词： | 内部控制 鉴证 三方关系人 |
Assurance Engagement of Internal Control:Controversy and Choice |
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| Liu Minghui.Assurance Engagement of Internal Control:Controversy and Choice[J].Accounting Research,2010(9). |
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| Authors: | Liu Minghui |
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| Abstract: | In this thesis,we have reviewed the controversy on the assurance engagement of Internal control and the choice of China.In our opinon,in order to solve the controversy and make a smart and reasonable choice,we have to build our judgment on the real basis of three party relationship of an assurance engagement and draw lessons from other countries' experience |
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