【摘要】 企业财务报告内部控制审计是我国一项新兴的审计业务,对于提高财务报告信息质量有着非常重要的作用。本文对我国财务报告内部控制审计中存在的主要问题进行了分析,并在此基础上,从五个方面提出了改善我国财务报告内部控制审计的措施。更多还原

【Abstract】 The internal control audit of enterprise inancial report is a new auditing service in China, and it is of great importance to enhance the information quality of inancial report. This paper makes an analysis on major existing problems in the internal control audit of inancial report in China; and on that basis, puts forward several measures from ive aspects to improve the internal control audit of inancial report in China.更多还原