通过分析内部控制审计与财务报表审计之间的联系和区别,阐述两者整合审计的必要性与可行性,在前人研究的基础之上,提出了会计师事务所实施审计整合的内容。通过整合审计来降低该审计成本和审计风险,提高审计质量。 By analyzing the relationship and difference between internal control audit and financial statement audit, this paper expounds the necessity and feasibility of the integrated audit between the two. On the basis of the previous studies, this part puts forward the content of the accounting firm’s implementation of audit integration. Through the integration of audit to reduce the audit costs and audit risk, improve audit quality.