预期使用者

基于对内部控制鉴证的预期使用者和注册会计师的胜任能力的分析重新定位了内部控制审计的范围为财务报告内部控制审计。

Based on the analysis of expected users of the audit of internal control and the competence of the CPA repositions the scope of the audit of internal control as the audit of internal control over financial reporting .

这样做的好处就是预期的使用者不需要知道任何发现文档的名称。

This has the benefit that prospective consumers do not have to know the name of any discovery documents .

研究政府成本会计报告的作用、目标和使用者，探究为了达到预期目标及使用者的需求，政府成本会计报告应该包含的内容，并针对这些内容设计了对应的报表。

This chapter researches government cost accounting reports ' role , objectives and users , explores what government cost accounting reports should contain in order to achieve the expected objectives and needs of the users , and designes the corresponding reports .