| 烟草企业同级审计的影响因素分析 |
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| 引用本文： | 王桂香,张兰. 烟草企业同级审计的影响因素分析[J]. 经济与管理, 2008, 22(7): 40-42 |
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| 作者姓名： | 王桂香 张兰 |
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| 作者单位： | 1. 山东中烟工业公司,审计部,山东,济南,250013
2. 胶州市,工商银行,山东,胶州,266300 |
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| 摘 要： | 烟草企业同级审计是烟草企业内部审计机构对处于同一层级的机构或单位的内部审计。影响烟草企业同级审计的因素有企业法人治理结构、审计工作的独立性、审计人员业务素质和职业道德服务意识以及同级审计的重点内容等方面。
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| 关 键 词： | 烟草企业 同级审计 内部审计 |
Influence Factors Analysis on the Same Rank Audit in the Tobacco Enterprises |
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| Wang Guixiang,Zhang Lan. Influence Factors Analysis on the Same Rank Audit in the Tobacco Enterprises[J]. Economy and Management, 2008, 22(7): 40-42 |
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| Authors: | Wang Guixiang Zhang Lan |
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| Abstract: | The same rank audit is the inner audit in the same rank of the audit organization in the tobacco enterprises.The effecting factors include the government structure of enterprises' corporation,the independence of audit work,the professional quality and service awareness of auditors,and the main contents of the same rank audit. |
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| Keywords: | tobacco industry same rank audit inner audit |
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