摘要
本文回顾了内部控制鉴证的若干重大争论及我国《企业内部控制审计指引》所作出的选择,并且认为,只有立足国情,借鉴国际惯例,从鉴证业务三方关系人的现实基础及内部控制鉴证的特点出发才能对这些争论作出合理的判断和选择。
In this thesis,we have reviewed the controversy on the assurance engagement of Internal control and the choice of China.In our opinon,in order to solve the controversy and make a smart and reasonable choice,we have to build our judgment on the real basis of three party relationship of an assurance engagement and draw lessons from other countries' experience
出处
《会计研究》
CSSCI
北大核心
2010年第9期43-50,共8页
Accounting Research
