一、注册会计师内部控制评价的分类内部控制评价是对企业内部控制的完整性、合理性和有效性进行的分析和评定工作。内部控制评价业务起源于传统的审计,它是注册会计师确定审计程序和方法的重要步骤。随着经济的发展,注册会计师业务的拓展,内部控制评价已经远远超出了报表审计范畴。现行实务中的内部控制评价可归纳 First, the classification of internal control evaluation of CPA Internal control evaluation is the analysis of the integrity, rationality and effectiveness of the internal control of the enterprise analysis and assessment. The internal control evaluation business originated from the traditional audit, which is an important step for CPAs to determine the audit procedures and methods. With the economic development, the expansion of CPA business, the evaluation of internal control has gone far beyond the scope of the report auditing. The evaluation of internal control in current practice can be summarized