| 内部审计的中西方比较 |
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| 引用本文： | 王玉.内部审计的中西方比较[J].西安邮电学院学报,2004,9(2):66-68,72. |
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| 作者姓名： | 王玉 |
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| 作者单位： | 西安邮电学院,科研处,陕西,西安,710061 |
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| 摘 要： | 通过比较中西方内部审计在设立动机、机构设置、人员素质和制度建设等方面的差异,指出我国在上述方面的不足之处,提出应借鉴西方国家内部审计的先进经验和做法,不断提升我国内部审计的质量和水平。
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| 关 键 词： | 内部审计 审计制度 比较研究 |
| 文章编号： | 1007-3264(2004)02-0066-03 |
Contrast of internal audit between China and western countries |
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| WANG Yu.Contrast of internal audit between China and western countries[J].Journal of Xi'an Institute of Posts and Telecommunications,2004,9(2):66-68,72. |
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| Authors: | WANG Yu |
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| Abstract: | This paper compares internal audit between China and west countries at foundation motive of organization,form of organization structure,staff quality,and system building etc.Then it indicates the deficiency of above-mentioned audit aspects in our country,and proposes that we should learn their advanced experiences and gradually improve the quality and the level of our internal audit. |
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| Keywords: | internal audit audit system contrast reseach |
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