【摘要】 内控系统评价作为西方审计的产物，近年来在我国的审计领域内得到越来越广泛的应用。本文具体阐述了内控系统评价在现代审计中的重要作用并提出了一些新的看法更多还原

【Abstract】 In recent years,Inner control system Evaluation,as a produet of western audit,is being used widely in the audit of our country.The author explains the significance of Inner Control system Evaluation in modern audit,and presents some points of view on it.更多还原