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尽管内部控制的实践可以追溯到公元前3000多年前的美索不达米亚文化时期,但内部控制进入注册会计师的视野并逐步演化出内部控制鉴证则是社会经济发展到一定阶段的产物。从内部控制鉴证演进历史可以看出,内部控制鉴证经历了从无到有、由审核到审计、由自愿性鉴证到强制性鉴证的演进过程。尤其是本世纪初,内部控制审计的产生与发展对内部控制鉴证理论和实务产生了深远的影响,改变了人们对内部控制鉴证的传统认识,引起了鉴证目标、鉴证业务类型、鉴证范围、鉴证标准、鉴证方法及鉴证报告的诸多变革。
Although the practice of internal control dates back to the period of Mesopotamian culture more than 3,000 BC, the internal control into the CPA’s vision and gradually evolved the internal control certification is a product of the socio-economic development to a certain stage. As can be seen from the evolvement history of the accreditation of internal control, the accreditation of internal control has undergone an evolution from scratch, from audit to audit, from voluntary accreditation to mandatory accreditation. Especially at the beginning of this century, the emergence and development of internal control auditing had a far-reaching impact on the theory and practice of internal control verification, changing the people’s traditional understanding of internal control verification and provoking the target of authentication, the type of authentication, the scope of authentication, the authentication Standards, methods of verification and verification report of many changes.