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nei bu kong zhi you xiao xing ying shi yi ge dong tai gai nian
Author(s): 
Pages: 92-94
Year: Issue:  23
Journal: Finance and Accounting Monthly

Keyword:  内部控制有效性内部控制评价内部控制审计注册会计师动静结合;
Abstract: 现行针对某一基准日进行的内部控制有效性评价和审计存在一定的弊端,对建立健全内部控制的促进作用收效甚微。通过对獐子岛的案例分析,认为需要从静态和动态两个角度进行内部控制有效性评价和审计,建议强化对内部控制自我评价活动的审计监督,采取科学有效的方式从动、静两个方面进行评价与审计。
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