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考虑到中小企业的内部控制审计工作具有其自身的特性,所以在进行具体实施时必须因地制宜地进行取舍。笔者立足于中小企业的实际情况,对其内部控制审计工作进行探讨。
Taking into account the internal control of SMEs audit work has its own characteristics, so in the implementation of specific measures must be chosen according to local conditions. Based on the actual situation of SMEs, the author discusses the audit of internal control.