| 加强审计现场管理的对策研究 |
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| 引用本文： | 辽宁省审计学会课题组,付忠伟.加强审计现场管理的对策研究[J].审计研究,2010(2). |
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| 作者姓名： | 辽宁省审计学会课题组 付忠伟 |
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| 基金项目： | 2009年辽宁省审计学会重点课题的阶段性成果 |
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| 摘 要： | 审计现场工作质量是审计质量控制的基础和核心,审计现场管理水平直接关系到现场审计的效率、审计结果的质量和审计目标的实现。当前,审计现场管理中存在着一些缺陷和薄弱环节,不能适应新时期强化审计项目全过程质量控制、规范审计行为、防范审计风险、实现审计科学管理的要求。本文主要从建立科学的管理机制、考核评价体系和强化关键点控制三个方面提出了加强和改进审计现场管理的对策。
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| 关 键 词： | 审计现场 管理 对策 |
Countermeasure Study on Enhancing Audit Fieldwork Management |
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| Project Group of Audit Institute in Liaoning Province.Countermeasure Study on Enhancing Audit Fieldwork Management[J].Audit Research,2010(2). |
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| Authors: | Project Group of Audit Institute in Liaoning Province |
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| Abstract: | The quality of audit fieldwork is the foundation and core to control audit quality. The level of audit fieldwork management relates to the efficiency of spot audit,the quality of audit result and the realization of audit objective. There exist some shortcoming and weak link in current audit fieldwork management,which can't meet the demand of strengthening the quality controlling,standardizing the audit behavior,preventing audit risks and attaining the audit scientific administration in new period. This pape... |
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| Keywords: | audit fieldwork management countermeasure |
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