Research On The Audit To Internal Control In CPA Financial Statements Audit

According to the specific situation of the certified public accountants auditing in our country, this paper research and analyze the audit to the internal control of the audited units in the audit of financial statements. On the basis of researching the related theories of the internal control and the internal control audit, this paper point out that in the environment of advocating to practice a Risk-based audit in audit areas recently in our country, we should fully understand the importance of the internal control and the effect to control the audit risk, we should pay more attention to the internal control in the audit of financial statements, and this paper also list the procedures and methods of the internal control audit. On the other hand, this paper analyze the status and problems of the internal control audit of the listed company in China, and then propose some solutions to solve such problems. In the end, this paper use an example of audit to description how to use the internal control audit to lower the audit risk effectively.