充分认识内部控制审计制度重要意义 将内部控制审计业务做好做实做到位——在企业内部控制审计业务培训班上的讲话

陈秘书长指出,内部控制审计制度是推进内部控制实施的关键环节和重要的监督、保障机制。实施内部控制审计制度是服务国家建设的新任务,是市场监管的新抓手,是提高财务报表审计质量的新支撑,是拓展注册会计师服务领域的新机遇。要充分认识实施内部控制审计制度的挑战,推动内部控制审计的实施,把内部控制审计业务切实做实做好做到位。

Secretary General Chen Yugui addresses the trainees on the program of audit of internal control and requires them to undertake this type of engagement with practical and proper methods

Secretary General Chen Yugui states that audit of internal control is a key link and essential monitoring and safeguard measure to promote the implementation of internal control of enterprises.It is a new task in serving national construction,a new set of market regulations,a new support to improve the quality of financial statements audit and a new opportunity to expand the service scope of CPAs.Dr.Chen stresses that CPAs should fully understand the challenge of performing audit of internal control,promote its application,and do it in a practical and proper way.