| 关于内部控制鉴证的思考——兼议《企业内部控制鉴证指引》 |
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| 引用本文： | 孙永军.关于内部控制鉴证的思考——兼议《企业内部控制鉴证指引》[J].北方经贸,2009(9):136-138. |
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| 作者姓名： | 孙永军 |
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| 作者单位： | 东北财经大学,会计学院,辽宁,大连,116025;齐齐哈尔大学,经济管理学院,黑龙江,齐齐哈尔,161005 |
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| 摘 要： | 鉴证业务旨在增进鉴证对象信息的可信性。明确内部控制鉴证的＂有效性＂、＂边界＂及行为导向建设,将有利于鉴证目标和质量管理的实现;有利于明确法律责任并深化产权保护和维护利益相关者利益。
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| 关 键 词： | 内部控制鉴证 有效性 审计 |
Think About the Internal Control Verification --Discuss on "The Enterprise Internal Control Verification Guide(Draft)" |
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| SUN Yong-jun.Think About the Internal Control Verification --Discuss on "The Enterprise Internal Control Verification Guide(Draft)"[J].Northern Economy and Trade,2009(9):136-138. |
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| Authors: | SUN Yong-jun |
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| Institution: | SUN Yong-jun1,2(1.Accounting Institute of DUFE Liaoning Dalian 116025,2.Economic Management Institute of Qiqihr University Heilongjiang Qiqihr 161005) |
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| Abstract: | Verification business aims to enhance credibility of object information.Clearing the internal control verificationeffectivenessandboundaryand behavior choice guide will help to guide construction and quality management of the target identification,and to clear legal responsibility and deepen property protection and maintain stakeholder interests. |
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| Keywords: | Internal control verification Validity |
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