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在国内企业内部的会计师进行审计定价时一般遵循政府的指导意见,根据政府的指导意见进行定价[1],但是这有着一定的弊端,政府的定价不能够与企业的实际情况进行很好的结合,因此定价避免不了的缺乏实际性,合理性。审计定价的两个重点问题就是对风险的分析以及成本控制,但是有效运行的内部控制则能够帮助注册会计师降低审计定价中的风险,并且控制审计定价的合理性,从整体上促进企业的发展。本文从企业的内部控制角度出发,对内部控制的有效性与审计定价的关系进行了分析,希望能给相关企业或者相关人士提供些许帮助。
In the internal audit of domestic enterprises, auditors generally follow the guidance of the government guidelines, according to the guidance of the government pricing [1], but this has some drawbacks, the government’s pricing can not be the actual situation with the enterprise a good combination Therefore, the lack of practicality and rationality can not be avoided by pricing. The two key issues of audit pricing are risk analysis and cost control, but the effective internal control can help CPAs to reduce the risks in audit pricing and control the rationality of audit pricing, and promote the overall development of the enterprise. This paper analyzes the relationship between the effectiveness of internal control and audit pricing from the perspective of the internal control of the enterprise, hoping to provide some help to the relevant enterprises or related parties.