Discuss on the Jointing Enterprises Control Self-Assessment to External Audit

摘要：

This paper theoretically analyzes internal relations between internal control selfassessment and auditing authentication. Using comparative analysis method, it comprehensively analyzes the differences between them in these respects-evaluation subjects, scope and procedures, expression ways, role of the evaluation results and the independence. To join the internal control self-assessment with external audit, internal control evaluation criteria should be specified and unified in the first. And then external evaluation should be strengthened. Practical and effective self assessment system should be established. In addition, CPA should make a full assessment on the results of internal control self-assessment before determining the availability.

关键词： Self-assessment External audit Relationship Join

作者: YANG Na WU Yongmin

作者单位: School of Economics and Management, Lanzhou University of Technology, Gansu, P.R.China, 730050

会议类型: 国际会议

会议名称: The Eleventh International Symposium--Management Sciences and Engineering(第十一届管理科学与工程国际研讨会)

会议地点: 兰州

会议语种:英文

页码: 312-315

在线出版日期: 2011-11-12（万方平台首次上网日期，不代表论文的发表时间）