淺議目前我國審計(jì)監(jiān)督存在的問題和對策-展示頁
2025-04-04 02:25本頁面
【正文】 督 Discussion on the audit supervision in China Problems and CountermeasuresAbstract: Audit supervision is to make sure national economy lasts, healthy, harmonious development of the necessary means, but also continuously improve the quality of accounting information necessary to ensure. Along with our country economic internationalization degree rise, audit supervision either way or content are faced with a problem with international rules. Therefore, to our country the past has been experimenting with especially has been the past practice has proved effective audit approach, it is necessary to seriously reflect on.Auditing department is the enterprise and the important functions of the Department, its quality directly affect the audit, audit and audit supervision authority image function. So to improve the quality of enterprise internal audit on enterprise development has very important real sense. For the internal audit professionals risk consciousness, quality, technology, quality control standards, quality management system and internal audit status needs to be made clear further, strengthen internal management, help to strengthen quality control, improve audit level.Keywords: internal audit , audit quality , quality control , audit and supervision目 錄1 引言 制度是在一個(gè)國家或社會(huì)組織內(nèi)部，要求大家都要遵守的一定的秩序。所以提高企業(yè)內(nèi)部審計(jì)質(zhì)量對企業(yè)發(fā)展有著非常重要的現(xiàn)實(shí)意義。為此，對我國過去已試行尤其是一些已被過去實(shí)踐證明行之有效的審計(jì)監(jiān)督辦法，有必要進(jìn)行認(rèn)真的反思。 10 / 16淺談目前我國審計(jì)監(jiān)督存在的問題與對策摘要：審計(jì)監(jiān)督是保證國民經(jīng)濟(jì)持續(xù)、健康、協(xié)調(diào)發(fā)展的必要手段，也是不斷提高會(huì)計(jì)信息質(zhì)量的必要保證。隨著我國經(jīng)濟(jì)國際化程度的提高，審計(jì)監(jiān)督無論是方式還是內(nèi)容都面臨著一個(gè)與國際規(guī)則接軌的問題。審計(jì)部門是企業(yè)及其重要的職能部門，其工作質(zhì)量的好壞直接影響審計(jì)形象、審計(jì)權(quán)威和審計(jì)監(jiān)督職能的發(fā)揮。對于內(nèi)部審計(jì)從業(yè)人員風(fēng)險(xiǎn)意識(shí)、素質(zhì)、技術(shù)手段、質(zhì)量控制標(biāo)準(zhǔn)、質(zhì)量管理制度及內(nèi)部審計(jì)的地位都需要進(jìn)一步明確，加強(qiáng)內(nèi)部審計(jì)管理，有助于加強(qiáng)其質(zhì)量控制，進(jìn)一步提高審計(jì)水平。審計(jì)監(jiān)督制度是國家在審計(jì)監(jiān)督活動(dòng)中，要求審計(jì)機(jī)關(guān)、被審計(jì)單位及其他有關(guān)方面應(yīng)當(dāng)遵守的秩序。中國憲法、審計(jì)法、有關(guān)審計(jì)監(jiān)督方面的法規(guī)、規(guī)章對中國審計(jì)監(jiān)督的基本制度和各項(xiàng)具體制度都作了明確規(guī)定
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