期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2006
卷号：XV
期号：02
页码：460-463
出版社：University of Oradea
摘要：In financial auditing, internal auditors are responsible for evaluating whether their company¡¯s
internal control structure is designed and operates effectively and whether the financial statements
are fairly presented.
Reports are essential to the internal audit or other attestation process because they inform users
(management) what the auditors did and the conclusions reached.
