内部审计独立性国际比较研究

独立性是审计的灵魂和本质,是保证内部审计人员客观公正地从事审计活动的先决条件。但由于各国政治、经济、法律、文化等方面的差异,其对内部审计独立性的理解和要求不尽相同。本文结合中外内部审计准则中的有关规定,对内部审计独立性进行了比较分析。

International Comparative Research on Internal Auditing''''s Independence

Independence is soul and essence for auditing, and is prerequisite to assure that internal auditors can be engaged in auditing actions objectively and impartially. But because of the differences on politics, economy, law as well as culture between China and other countries, their comprehension and requirement for internal auditing's independence are different. Based on relative regulations from Chinese and international internal audit standards, this paper makes a deep and thorough analysis on internal auditing's independence comparatively.