【摘要】 当今世界经济高速发展 ,企业无论是内部的管理水平还是内部的控制水平都越来越高 ,内部控制的概念内涵在不断扩大 ,内部控制理论的研究成果也不断涌现 ,内部控制方法也日趋完善。本文就有关内部控制、制度基础审计和风险基础审计作一探讨。更多还原

【Abstract】 The econonmy of the world devlops fast at present.It is higher and higher either the internal management level or the internal control level of company.And the inclusion of the concept of internal control is extending on and on Therefore,the research product of the theory of internal control is improving and the method is improving.So it is discussed about internal control,system basis audit and risk basis audit.更多还原