一次离任两次审计案例:比较与思考
  
DOI:
中文关键词:  国家审计;社会审计;经济责任审计;审计报告
英文关键词:Government audit, External audit, Accountability audit, Audit report
基金项目:安徽省哲学社会科学规划项目(项目批准号:AHSKY2015D153)。
作者单位
郑继辉 安徽师范大学 审计处,安徽 芜湖 241003 
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中文摘要:
      审计报告是审计过程的最终产品和重要成果,也是检验审计工作质量的重要载体。采用案例比较分析方法,对一次离任两次经济责任审计的案例报告文本进行深度比较,发现国家审计与社会审计在审计结果的报告形式与内容方面存在较大差别,实质是审计质量的差别。为了消除差异,提高审计质量,开展经济责任审计应该做到:统一经济责任审计报告格式、统一经济责任审计依据、统一经济责任审计内容、实事求是地进行审计评价、科学地提出审计建议、整合经济责任审计资源等。
英文摘要:
      Audit report is the final product and an important result of the audit process; it’s also the important carrier of inspection of audit work quality. A deeply comparison of the reports of once departure twice economic responsibility audit with the method of case analysis found that there are some big differences in form and content of audit reports between the national audit and social audit, and it’s essentially the difference of audit quality. In order to eliminate the differences and improve audit quality, it must be down when carrying out economic responsibility audit that unifying economic responsibility audit report format, unifying economic responsibility audit basis, unifying economic responsibility audit content, evaluating audit work matter-of-factly, and putting forward the scientific advice, integrating economic responsibility audit resources.
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