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除特别说明外,本问题解答以注册会计师将财务报表审计和内部控制审计整合执行(以下简称整合审计)为前提,内部控制均指财务报告内部控制。一、内部控制审计与财务报表审计有哪些共同点?答:内部控制审计和财务报表审计之间存在多方面的共同点,例如:(一)两者的终极目的一致。虽然各有侧重,但终极目的都是提高财务报表预期使用者对财务报表的信赖程度。
Unless otherwise stated, the answer to this question is based on the certified public accountant integrating financial statement audit and internal control audit (hereinafter referred to as consolidated audit). Internal control refers to the internal control over financial reporting. First, the internal control audit and financial statements audit What are the commonalities? A: There are many commonalities between internal control audit and financial statements audit, for example: (A) the ultimate goal of both the same. Although each has its own focus, the ultimate goal is to increase the level of trust in the financial statements of prospective users of the financial statements.