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基于价值增值的内部审计发展趋势研究
引用本文:褚孟宇,黄玮. 基于价值增值的内部审计发展趋势研究[J]. 经济研究导刊, 2010, 0(5): 132-134
作者姓名:褚孟宇  黄玮
作者单位:山东经济学院,济南,250014
摘    要:随着社会经济的发展,内部审计也不断适应着社会的需求,不断发展变化。从受托责任关系复杂化、重要事件和其他学科发展的影响三个方面分析了内部审计发展的动因,得出现代内部审计发展趋势的七个表现。

关 键 词:内部审计  价值增值  受托责任

The internal audit development trend research based on the value value-added
CHU Meng-yu,HUANG Wei. The internal audit development trend research based on the value value-added[J]. Economic Research Guide, 2010, 0(5): 132-134
Authors:CHU Meng-yu  HUANG Wei
Affiliation:Shandong economy college;Jinan 250014;China
Abstract:With the social and economic development,internal audit also constantly adapt to the needs of society,constantly evolving.From the fiduciary responsibilities of a complex,important events,and other subjects analysis of three aspects of the development impact of the development of the internal audit motives come to the modern trends in seven of internal audit performance.
Keywords:internal audit  value value-added  accountability  
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