在当前,中国的企业内部控制还是处在较为初级的状态,有非常多的企业只把内部控制当作一种制度摆设,很多时候并没有体现出内部控制应该具备的有效性。为提高财务报表质量,需要审计师制定具有针对性的,高效合理的审计流程,而审计师控制客户的风险水平需要灵活的运用内部控制审计。因此得出内部控制对于财务报表审计的好坏与否起着一定的作用。 At present, the internal control of enterprises in China is still in a relatively primitive state. Many enterprises only regard internal control as a kind of system arrangement, often failing to show the effectiveness that internal control should have. In order to improve the quality of the financial statements, auditors are required to formulate targeted and efficient audit procedures. Auditors ’control of the clients’ risk levels requires flexible use of internal control audits. Therefore, it is concluded that internal control plays a certain role in the audit of the financial statements.