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。
The initially concern and research of the internal control from external audit that based on the targets of reducing the audit risk through evaluate its effectiveness.
最初对内部控制的关注和研究源于外部审计基于降低审计风险而进行的对被审计对象内部控制的评价。
So, the research on internal control from the viewpoint of risk management plays a significant role in process of enterprise development.
因此，从风险管理的角度对内部控制进行研究，对我国企业具有重要的现实意义。
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