| 内部控制审计与财务报表审计的联系、区别与整合 |
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| 引用本文： | 唐建华.内部控制审计与财务报表审计的联系、区别与整合[J].上海立信会计学院学报,2011,25(3). |
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| 作者姓名： | 唐建华 |
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| 作者单位： | 中国注册会计师协会,北京,100039 |
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| 摘 要： | 文章首先讨论财务报表审计和财务报告内部控制审计各自对内部控制的了解和测试工作,然后阐述两者的联系和区别。在此基础上,讨论如何将这两项审计工作有机整合。
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| 关 键 词： | 内部控制审计 财务报表审计 整合 |
Connections,Differences and Integration between the Audit of Internal Control and the Audit of Financial Statements |
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| TANG Jian-hua.Connections,Differences and Integration between the Audit of Internal Control and the Audit of Financial Statements[J].Journal of Shanghai Lixin University of Commerce,2011,25(3). |
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| Authors: | TANG Jian-hua |
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| Institution: | TANG Jian-hua ( The Chinese Institutes of Certified Public Accountants,Beijing 100039,China) |
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| Abstract: | This paper first defines the nature of understanding and testing of internal control in the audit of financial statements and the audit of internal control over financial reporting respectively.It then discusses the connections and differences between them.Based on that,it explicates how to integrate them. |
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| Keywords: | audit of internal control audit of financial statements integration |
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