基于管理审计的投资者期望差距弥合研究

“管理审计”概念是由管理专家首先提出 ,并在内部审计 ,政府审计和民间审计得到应用。它是为满足日益扩大受托责任的需要 ,以审查管理信息为对象 ,并对被审计单位全过程进行业绩评价的一种审计类型。总结管理审计的起源、概念及管理审计与财务审计的区别 ,同时通过管理审计对投资者期望差距弥合的分析 ,指出管理审计是解决当前会计信息失真 ,弥合投资者期望差距的一个新视角 ,可推动整个审计向纵深发展

On Management Auditing to Compensate Investors' Expectation Gap

The Concept of “Management auditing”,first proposed by management experts,is applied in the fields of internal auditing,government auditing and independent auditing.To meet the demand of increasing fiduciary responsibility,it is a kind of auditing which focuses on management information and performance measurement in the full process of the audited unit.The paper generalies the origin and concept of management auditing and the difference between management auditing and financial auditing.After the analysis of management auditing to compensate in vestors' expectation gap.It points out that management auditing is a new perspective to solve the present account information distortion and compensate the investors' expectation gap , and promote the whole auditing development in depth.