【正文】 此資料來自企業(yè) 內部審計實務標準 目錄 此資料來自企業(yè) 內審實務標準： 屬性標準 ........................................................................................... 20 1000 宗旨、權力和職責 ......................................................................................................... 20 1） ......................................................................................................................... 1000． A1 ............................................................. 20 2） ......................................................................................................................... 1000． C1 ............................................................. 20 1100 獨立性與客觀性 ............................................................................................................ 25 1110 機構獨立性 ........................................................................................................ 25 3） ......................................................................................................................... 1110． A1 ............................................................. 25 1120 個人的客觀性 .................................................................................................... 26 1130 對獨立性或客觀性的損害 ................................................................................ 26 4） ......................................................................................................................... 1130． A1 ............................................................. 27 5） ......................................................................................................................... 1130． A2 ............................................................. 29 6） ......................................................................................................................... 1130． C1 ............................................................. 29 7） ......................................................................................................................... 1130． C2 ............................................................. 29 1200 熟練性與應有的職業(yè) 審慎性 ........................................................................................... 29 1210 熟練性 ................................................................................................................ 30 8） ......................................................................................................................... 1210． A1 ............................................................. 31 9） ......................................................................................................................... 1210． A2 ............................................................. 33 10） ........................................................................................................................ 1210． C1 ............................................................. 36 1220 應有的職業(yè)審慎性 ............................................................................................ 36 11） ........................................................................................................................ 1220． A1 ............................................................. 37 12） ........................................................................................................................ 1 此資料來自企業(yè) 220． A2 ............................................................. 37 13） ........................................................................................................................ 1220． C1 ............................................................. 37 1230 繼續(xù)職業(yè)發(fā)展 .................................................................................................... 38 1300 質量保證與改進項目 ..................................................................................................... 38 1310 質量項目評價 .................................................................................................... 38 14） ........................................................................................................................ 1311 內部評價 ........................................................ 39 15） ........................................................................................................................ 1312 外部評價 ........................................................ 40 1320 質量項目的報告 ................................................................................................ 41 1330 使用 “ 內部審計工作依據(jù)《標準》開展 ” 的聲明 ........................................ 41 1340 披露違規(guī)行為 .................................................................................................... 41 內審實務標準： 工作標準 ........................................................................................... 43 2020 管理內部審計活動 ......................................................................................................... 43 2020 制定審計計劃 ...................................................................................