| 第265号国际审计准则的发布及对我国的启示 |
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| 引用本文： | 吕伶俐. 第265号国际审计准则的发布及对我国的启示[J]. 河北经贸大学学报, 2008, 29(3): 88-91 |
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| 作者姓名： | 吕伶俐 |
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| 作者单位： | 湖北经济学院,会计学院,湖北,武汉,430205 |
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| 摘 要： | 2007年12月,国际审计与鉴证准则理事会发布了国际审计准则第265号《内部控制缺陷的沟通》征求意见稿,其目的在于通过进一步强调内部控制好坏对管理层和治理层履行责任的重大意义,来增强注册会计师对内部控制缺陷的沟通效果。
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| 关 键 词： | 国际审计准则 内部控制缺陷 沟通 |
| 文章编号： | 1007-2101(2008)03-0088-04 |
| 修稿时间： | 2008-03-02 |
The Issuance of International Standard on Auditing 265 and the Revelation for China |
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| Lü Lingli. The Issuance of International Standard on Auditing 265 and the Revelation for China[J]. Journal Of Hebei University Of Economics and Trade, 2008, 29(3): 88-91 |
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| Authors: | Lü Lingli |
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| Abstract: | In December 2007 the International Auditing and Assurance Standards Board(IAASB) approve a new proposed standard 265,which addresses the communication of deficiencies in internal control.It is intended to enhance the effectiveness of the CPA's contribution to the communication of deficiencies in internal control by stressing the significant role of internal control for the management and governance team. |
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| Keywords: | international Standards on Auditing deficiencies in internal control management communication |
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