字2010年开始,我国政府出台相关规定,要求上市公司要加强内部控制审计。在内控审计中,我国规定可以单独进行内部控是审计,也可以将内部控制审计与财务重述审计结合起来,从而为且内部控制审计提供相应的指导性意见。因此,本文就针对整合审计下的内部控制审计水平与财务重述展开论述。 Since the beginning of 2010, our government has promulgated relevant regulations, requiring listed companies to strengthen internal control audit. In the internal control audit, our country stipulates that the internal control can be solely audited, and the internal control audit can be combined with the financial restatement audit to provide appropriate guidance for the internal control audit. Therefore, this article discusses the auditing level and financial restatement of internal control under the integrated audit.