中日内部控制审计准则的比较与思考  

A Comparison of Internal Control Criteria Between China and Japan

作　　者：王允平[1] 丁瑞玲[1] 

机构地区：[1]中央财经大学会计系,北京100081

出　　处：《审计与经济研究》2003年第5期33-35,共3页Journal of Audit & Economics

摘　　要：将日本于2002年7月1日发布的《控制风险的评价》准则同我国的《内部控制与审计风险》准则从总体结构、具体内容等方面进行比较;促进我国审计准则进一步国际化、提高审计执业质量的具体建议。The revised criteria of Evaluation of Control Risk which varied greatly from the older versions was issued in Japan on July 1, 2002. This paper compares these criteria of Japan with the criteria of Internal Control and Auditing Risk of China in terms of structures and contents. The differences between the two criteria are discussed. Finally, suggestions and comments for promoting the internationalization of Chinese auditing criteria have been made.

关 键 词：内部控制审计准则 中国 日本 比较 审计风险 内部审计 

分 类 号：F239.45[经济管理—会计学]