Under different operation environment and executive subject, the computerizes accounting information system, changes have taken place in the feature of internal control point.
会计信息系统在不同运行环境下，由于会计业务执行主体的演变，使得内部控制的特点发生了变化。
An important feature of modern editing is that it is based on the research and evaluation of internal control system of the audited entities.
现代审计的一个重要特征就是在研究和评价被审单位内部控制系统的基础上进行审计。
A chartered accountant usually starts his work by first studying and evaluating the internal control of the department being audited, and this is also an important feature of modern audit.
注册会计师在进行审计时，首先要研究与评价被审计单位的内部控制，这也是现代审计的重要特征。
应用推荐