内部控制自评
内部控制自评-
这两部《内控指引》均强制要求上市公司在披露年度报告的同时，对公司年度内部控制自评报告进行披露，以及披露会计师事务所对内部控制自评报告的审核评价意见。
The two " internal control guidelines " require listed companies to disclose annual reports , as well as the internal control self-evaluation reports and the review and opinions of the accounting firms on internal control evaluation reports .