| 资产评估与审计的关系分析 |
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| 引用本文： | 刘淑琴. 资产评估与审计的关系分析[J]. 山西财政税务专科学校学报, 2010, 12(5): 55-57 |
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| 作者姓名： | 刘淑琴 |
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| 作者单位： | 山西省财政税务专科学校; |
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| 摘 要： | 资产评估业已成为我国社会经济活动中一个重要的中介服务行业，在经济生活中对一些事项按照规定或者惯例都必须进行审计和评估，这时它们都是以第三者的身份出现。如何在实际操作中处理好评估与审计的关系，直接影响到评估和审计的效率与质量。本文通过对评估与审计的关系进行分析，旨在实践中分清评估与审计，防止二者工作的混淆与重叠。
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| 关 键 词： | 资产评估 审计 关系 |
The Analysis on the Relation Between Property Assessment and Audit |
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| LIU Shu-qin. The Analysis on the Relation Between Property Assessment and Audit[J]. Journal of Shanxi Finance and Tax College, 2010, 12(5): 55-57 |
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| Authors: | LIU Shu-qin |
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| Affiliation: | LIU Shu-qin(Shanxi Finance and Tax College,Taiyuan 030024,China) |
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| Abstract: | Property assessment industry has now become an important medium service in social economic activities and serves as the third person in audit and evaluation according to regulations.The paper analyzes the relation between them and their efficiency and quality as well as gives a clear definition of assessment and audit. |
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| Keywords: | property assessment audit relation |
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