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第一章总则第一条为了规范注册会计师执行内部控制审核业务，明确工作要求，保证执业质量，根据国家有关法规的要求，提出本指导意见。第二条本意见所称内部控制审核，是指注册会计师接受委托，就被审核单位管理当局对特定日期与会计报表相关的内部控制有效性的认定进行审核，
Chapter I General Provisions Article 1 In order to standardize the CPA’s internal control audit business, clarify the work requirements and ensure the quality of practicing, this Guideline is proposed in accordance with the requirements of relevant state laws and regulations. Article 2 The term “internal control audit” as mentioned in the present opinion refers to the certified public accountants who have been entrusted to examine the recognition of the effectiveness of internal control related to the accounting statements on a specific date by the management of the audited entity,