请高手帮忙翻译成英文!不要机译的!
来源:百度知道 编辑:UC知道 时间:2024/05/16 07:23:13
According to China's "independent auditing standards," CPA should study and evaluation of audited units related internal control system, substantive tests to determine the nature, timing and scope. Based on XX accounting firm audit case analysis, noted in its internal control audit practice ignored the system of internal control audit, the reliability of conclusions is not strong, Audit independence is not strong, the high-risk issues. The combined firm, The reason why these problems arise from the audit of internal control audit and audit statements of understanding, The imperfect means, independence, the awareness of the risks caused by other reasons. Finally, the XX accounting firm audit staff should pay attention to internal control and audit statements audited, improve internal control auditing means, careful audit business, the expansion of non-audit services, and to improve staff quality, and so on.