企业内部控制缺陷可能导致违规违纪，并给注册会计师带来审计失败风险。
It is possible that defects of enterprise's internal control will lead to malpractice and bring about failing risks of audit to CPA.
文章对国内外关于内部控制缺陷的研究成果进行了全面梳理，并进一步探讨了未来的研究方向。
This paper reviews the research achievements on internal control deficiencies and forecast the research directions in the future.
自上年度起至本报告期末，未发现本银行存在内部控制的设计或执行方面的重大缺陷。
Starting from last year and to the end of the Report's period, no material defect is found regarding design and implementation of the bank's internal control.
内部控制的缺陷是导致企业欺骗投资者和社会公众的重要原因。
The flaw of internal control is the important reason of enterprises deceiving investors and the general public.
财务控制上的缺陷已成为制约企业集团内部管理制度完善的瓶颈。
Financial control defect have become the bottleneck that restrain enterprise group from manage of the institutional improvement already.
对内部会计控制制度的研究是在会计、审计领域中十分重要的研究课题，然而目前对内部会计控制制度的研究却存在一些缺陷。
The study of internal accounting control system is one of the most important subjects in the field of accounting and auditing.
最后运用表面温度判断法对控制柜内部元件热缺陷的严重程度进行了识别。
Finally, the severity of the thermal defects of the component in the electric control cabinet is identified by using a surface temperature judgment method.
分析了我国上市公司在控制环境方面存在的缺陷，并提出了相应的优化措施，以期能对内部控制环境的完善起到一定的作用。
This article analyzed our country to go on the market the company the flaw which existed in the control environment aspect, and proposed the corresponding optimized measure, by the time could to...
从内部因素分析，公司治理结构和风险内部管理、控制存在严重缺陷，对违法违规经营缺少有力制约。
As to internal ones, many defects exist in the corporate governance structure, internal control system, which leads to inadequate sanction on illegal dealers.
究其原因，都与企业的内部控制制度存在设计缺陷或执行缺陷有着必然的联系。
The reason is that they all have inevitable contract with the deficiency of design and execution in the internal control.
我国城市商业银行公司治理结构的严重缺陷表现为股权同质、三会制度缺位、内部人控制等诸多方面；
There are many disadvantages in our city commercial bank's corporate governance, such as shareholder homogeneity, absence of directorate, inside people control;
资本结构的不合理导致了我国国有上市公司严重的内部人控制问题，而内部人控制又加深了资本结构的缺陷。
Unreasonable capital structure of listed companies has led to a serious state of internal control problems, and enhance internal control and capital structure of the defects.
近年来，由于内部控制环境的缺陷导致内部控制失效事件层出不穷。
In recent years, due to the internal control environment of internal control deficiencies resulting failure occurrences.
近年来，由于内部控制环境的缺陷导致内部控制失效事件层出不穷。
In recent years, due to the internal control environment of internal control deficiencies resulting failure occurrences.
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