| 关于内部审计的再思考 |
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| 引用本文： | 崔奇.关于内部审计的再思考[J].鞍山师范学院学报,2004,6(1):39-40. |
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| 作者姓名： | 崔奇 |
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| 作者单位： | 鞍山师范学院,财经系,辽宁,鞍山,114005 |
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| 摘 要： | 运用发展的观点对内部审计的职能、内容、方式和独立性四个问题进行重新思考和定位,提出内部审计只有立足并服务于企业内部管理,以提高企业经济效益为中心,才能提高内部审计的质量并促进我国内部审计事业的发展.
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| 关 键 词： | 内部审计 审计职能 审计内容 审计方式 独立性 |
| 文章编号： | 1008-2441(2004)01-0039-02 |
| 修稿时间： | 2003年4月5日 |
Further Consideration of Internal Audit |
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| CUI Qi.Further Consideration of Internal Audit[J].Journal of Anshan Teachers College,2004,6(1):39-40. |
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| Authors: | CUI Qi |
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| Abstract: | On the basis of expanding point,the article makes a further consideration and refixed position directed against four aspects,namely,Internal Audit's function,content,mode and independent character.Then the writer put forwards the personal viewpoints that we can ensure the quality and development of Internal Audit only when we plant Internal Audit in the "soil" of the internal administration and focus center on economic profits. |
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| Keywords: | Internal Audit Function Content Mode Independent character |
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