Theoretical and empirical research on the level of assurance in the Internal Control Audit.

点击翻译按钮获取中文摘要

In the Internal Control Audit,external auditors should obtain sufficient and appropriate audit evidence on the effectiveness of internal control over financial reporting to opine the fairness on Internal Control Report in the Internal Control Audit Report. External auditors should combine the Internal Control Audit with the financial statement audit effectively through the evaluation of risk factor in the identification of significant accounts and disclosures and their relevant assertions.