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内部控制评价的一般标准,是指应用于内部控制评价的各方面的标准,即内部控制制度整体运行应遵循和达到的目标。注册会计师在执行内部控制评价业务时,应该有一个明确的目标,而不同行业、不同企业由于经营规模、经营方式、资金运作方式、人才资源的不同,导致其有着各不相同的内部控制制度,会计师事务所应该根据其体情况,有针对性的做出科学的、详细的、具有前瞻性的评价,该评价应该遵循一定的标准,即内部控制之一般标准。
The general standard for evaluation of internal control refers to the standards applied to all aspects of internal control evaluation, that is, the objective to be followed and achieved by the overall operation of the internal control system. CPA in the implementation of internal control evaluation business, there should be a clear goal, and different industries, different companies due to business scale, mode of operation, capital operation, human resources, leading to its different internal control system, The accounting firm should make a scientific, detailed and forward-looking evaluation pertinently according to the actual conditions of the accounting firm. The evaluation should follow certain standards, which are the general standards of internal control.