本文選題：審計評價 + 審計質量�。� 參考：《會計之友》2012年36期

【摘要】：審計評價對外披露的信息,直接或間接地影響著被審計單位或信息使用者的決策和判斷,客觀公正的審計評價會正確引導信息使用者做出正確的決策和判斷,會使經濟活動在科學性、合法性、效益性的指導下順利開展,使審計的作用得到充分體現。如何增強審計評價的公信度,是審計主體及審計關系人所共同關注的問題,審計實踐中不同的審計介入時間及審計對象發(fā)生的時間和所處的環(huán)境特點不同,所采用的評價方法不同。合理恰當使用審計評價方法是提高審計質量的關鍵。
[Abstract]:The information disclosed by the audit evaluation directly or indirectly influences the decision and judgment of the auditee or the information user. The objective and fair audit evaluation will lead the information user to make the correct decision and judgment. Under the guidance of science, legitimacy and benefit, economic activities can be carried out smoothly, and the role of audit can be fully reflected. How to strengthen the public trust of audit evaluation is the common concern of audit subject and audit relation person. In audit practice, different audit intervention time, audit object's time and environment characteristic are different. The evaluation methods used are different. The proper use of audit evaluation method is the key to improve audit quality.
【作者單位】： 湖北文理學院管理學院;
【分類號】：F239.1

【參考文獻】

相關期刊論文 前2條

1 張來斌;陳U，

本文編號：2052360