摘要
内部控制是审计理论中一个重要的概念，将内部控制的评价作为审计过程的有机组成部分是早已流行的审计方式。内部控制是从内部牵制概念发展而来的，现已发展到内部控制要素。审计模式的发展从账项基础审计到制度基础审计、风险基础审计，到现在的商业基础审计，也是内部控制内涵与外延演变的结果。因而，讨论现代审计的发展离不开内部控制。本文从历史的角度探讨内部控制的演变，并着重讨论其对现代审计的影响和我国应如何借鉴等问题。
Internal control is an important concept in audit theories. It is a quite early practice to include the internal control evaluation in the audit procedure. Origi- nated from the internal check concept. the current theory focuses on internal control elements.The development of audit results from the evolution of internal control in its connotation and denotation. It experienced four phases: account-based audit, system-based audit. risk-based au- dit and business-based audit. Therefore, the develop- ment of modern audit is inseparable with internal control. The article introduces the development of internal con- trol from a historical angle and focuses on its impact on the modern audit, and the way China shall adopt in learning it.
出处
《中国注册会计师》
2001年第5期6-9,共4页
The Chinese Certified Public Accountant
