A Study on Internal Control Audit Risk

摘要：

As audited internal control information can enhance the credibility of financial reporting, so international organizations and institutions developed a certain specification of the internal control audit, formed a wealth of research results. This paper applies standard research methods to study how to reasonable control audit risk when Certified Public Accountants executy internal control audit against major problems of Chinas internal control audit development. This paper proposes risk control paths of internal control audit only from the perspective of audit subject, include in As soon as possible to develop complex personnel of internal control audit, Strengthen the contact with internal audit department, Effective integration internal control auditing and financial reporting auditing.

关键词： Certified Public Accountants Internal control Audit risk

作者: DONG Liying

作者单位: School of Accounting, Hebei University of Economics & Business, P.R. China, 050061

会议类型: 国际会议

会议名称: 2011 International Symposium --Accounting Information System and Corporate Governance(2011会计信息系统与公司治理国际研讨会)

会议地点: 石家庄

会议语种:英文

页码: 186-191

在线出版日期: 2011-10-15（万方平台首次上网日期，不代表论文的发表时间）