| 成本效益原则与职业谨慎原则在审计中的应用 |
| |
| 引用本文： | 陈文寿,林英.成本效益原则与职业谨慎原则在审计中的应用[J].财会通讯,2005(5). |
| |
| 作者姓名： | 陈文寿 林英 |
| |
| 作者单位： | 四川大学成都信息工程学院，西南财经大学 四川成都610103 |
| |
| 摘 要： | 提高独立审计质量是审计职业界的一个急待解决的问题。本文从审计技术角度,从审计实践中的职业谨慎原则和成本效益原则的冲突入手,通过对其协调,提出了审计实践中提高审计质量的技术措施。
|
| 关 键 词： | 职业谨慎原则 成本效益原则 审计质量 |
Application of Cost-benefit Principle and Prudent Principle in Audit |
| |
| Chen Wenshou Lin Yin.Application of Cost-benefit Principle and Prudent Principle in Audit[J].Communication of Finance and Accounting,2005(5). |
| |
| Authors: | Chen Wenshou Lin Yin |
| |
| Abstract: | Improving audit quality is an urgent problem for social audit profession at present. The article firstly discusses the audit techniques, and the conflict between prudent principle and cost-benefit principle in audit practice, and then ,through harmonizing the conflict, puts forward two measures to improve audit quality. |
| |
| Keywords: | Prudent principle Cost-benefit principle Audit quality |
| 本文献已被 CNKI 等数据库收录！ |
