【正文】 在具體的審計(jì)項(xiàng)目監(jiān)督技術(shù)方面的課題研究。 Defji在一片關(guān)于審計(jì)業(yè)務(wù)約定的有效性管理的簡(jiǎn)短的專題論文中，借鑒了國(guó)際審計(jì)準(zhǔn)則3號(hào)文件，明確指出了一些應(yīng)適用于所有有效且高效審計(jì)工作的質(zhì)量控制程序。這些技術(shù)包括：審計(jì)手冊(cè)，問卷和清單，任務(wù)授權(quán)形式，項(xiàng)目預(yù)算，項(xiàng)目報(bào)告，審計(jì)方案和項(xiàng)目控制質(zhì)量綜述。作者進(jìn)一步提出了“公開項(xiàng)目清單”，以監(jiān)測(cè)那些尚未解決的審計(jì)問題。 然而，這些資料中并沒有提供一個(gè)可以囊括所有應(yīng)予以審計(jì)監(jiān)督項(xiàng)目的連貫的結(jié)構(gòu)。另外，也沒有任何關(guān)于如何制定出完整的審計(jì)工作表的建議。 似乎多方因素都表明，審計(jì)監(jiān)督與外部審計(jì)的關(guān)系比與內(nèi)部審計(jì)更加密切。某位內(nèi)部審計(jì)師可能會(huì)因?yàn)閷徲?jì)工作中的重大錯(cuò)誤而僅僅失去工作，但外部公共審計(jì)人員卻可能因?yàn)槊嫦蚋鼮閺V泛的公眾，而同時(shí)受到法律的制裁。 同樣的，錯(cuò)誤的內(nèi)部審計(jì)報(bào)告可能誤導(dǎo)管理決策，在有限的范圍內(nèi)給個(gè)別組織的利益造成直接損害。但與此不同的是，外部公共審計(jì)報(bào)告的公開發(fā)表，將審計(jì)公司暴露于更加廣泛的審查和可能面對(duì)的相應(yīng)法律懲罰之下。 此外，在日益激烈的競(jìng)爭(zhēng)環(huán)境中，提供公共審計(jì)的外部審計(jì)公司可能將利潤(rùn)動(dòng)機(jī)大量的施加給個(gè)別公司內(nèi)部審計(jì)環(huán)節(jié)中，以獲得更高的效率；同時(shí)，更多人已經(jīng)開始意識(shí)到“期望差距”也在給逐漸增多的的審計(jì)保證施加著很大的壓力。另外，內(nèi)部審計(jì)的工作目標(biāo)包括：遵守測(cè)試、檢測(cè)性能，甚至還涉及簡(jiǎn)單地探索潛在審計(jì)風(fēng)險(xiǎn)，這也和外部審計(jì)不盡相同。這一差別由內(nèi)部審計(jì)師協(xié)會(huì)（IIA）指定。外部審計(jì)是對(duì)完整的財(cái)務(wù)報(bào)表表達(dá)審計(jì)意見，其審計(jì)范圍和工作重點(diǎn)在不同的外部審計(jì)中都不如內(nèi)部審計(jì)來的廣泛，因此，需要更多的審計(jì)監(jiān)督。 除了應(yīng)用于外部和內(nèi)部審計(jì)的審計(jì)監(jiān)督技術(shù)，本文還研究比較了審計(jì)監(jiān)督控制對(duì)外部審計(jì)與內(nèi)部審計(jì)的相對(duì)重要程度。這項(xiàng)研究?jī)H限于新西蘭。AnComparisonInternalExternalSupervision RichardRatliff,L.andC. Source:AuditingVol.No.2006,916.University02686902AuditsupervisionallnecessaryassureauditsconductedandSupervisingauditstartstheplanendsuponoffollowrequirementstoauditpresentedmanagement.NewSocietyAccountantsinAuditingthatengagementsproperlyandTheofAuditorswithinUnitedandchaptersNewalsoinStandardsProfessionalofAuditingauditshouldproperlyandAnpartoverallprojectissupervisionauditonceplanbeenThestandardsprovideauditshouldproperlywhich●auditorstheirseeingtheauditisout。●theofworkingdeterminingadequacyauditdeterminingtheobjectivesmet?！馻ndevidenceauditTheZealandofinStandardprescribesTheshoulddirect,andworkistoForpurposesthisthesupervisiondirection,andasin4.Direction,to4,informingof responsibilitiesandobjectivestheassignedthem,informingof..maythetimingextentaudit The timeplanningandauditas meansdirectwork.accordingASshouldmonitoringprogressauditbeingtorequiringinauditandofjudgementpersonnel.standardspecifiestheofassistantbeWhileprovisionstheandNewSocietyAccountantssomeregardingofsupervision,dogive guidancehowobjectivestoachieved,thesbrief undefinedofbudgets,memorandaaudit Howauditsmanagedauditsupervised?monareusedsuperviseprojectsbothandaudits?thesthesarequietanswertheseAcademicProfessionalLikewise,academicprofessionalisquietanswertheseandessentiallyofevidenceauditSeveralhavereportedtoplanningscheduling.KearnsMyottdiscussusejobnumbers joblogstheexecutiveoffunctions.nonethese addressessupervisionforauditDefji[9],atreatisethemanagementauditusingatheAuditNo.specifies proceduresshouldappliedallforandqualityTheseincludeconcerningformcontentworkingtheandofprogrammes,usestandardizedcontrolandandcoveringdisclosureandstandards.andremendvarietyaudittoolsin manual. techniques auditquestionnaireschecklists,authorization project budgets, reports,programmes,projectcontrolRatliffal. 12projectaids,jobforms,checklists,assignmentand boards, timesheets,paperauditmeetingworkingworkingreviewsummary sheets, review sheets,reportcontrolBacsikRizzo[13]timelyofworkingremendingcontroltoeachsofasasmonitoringreviewThefurtheranitemstounresolvedissues.Nonethesehowever,astructurewhichconsidersupervisionauditNortheyempiricalregardingtechniques,thoseorare usedinternalexternalNortheresuggestiontoplete listsTherefore,studyexaminesaudittechniquespractisedexternalinternalConsiderationsHypothesesvarietyfactorsseemsuggestexternalprobablymoresupervisedareaudits.example,risksexternalseemthanofaudits,inofexposuretheauditortheAninternalmayhisherdueseriousinwork,anauditor,ofmuchpublicmaysubjectlegalaserroneousaudit may management,directto individualConsequently,riskbyaudittoindividualisrestricted.thehand,auditarepublicly,thefirmextensivescrutinypossibleactionpenalties.themotivationexternalfirmsanpetitivewouldtoextensiveonauditseconomyefficiencythe timewhatebeasexpectationisextensiveforauditWhileauditingbecausesimilar pressurestheircertainlymustexperiencingpressureseconomy,andatindirectly,directtointernalgroupsnottoasTheriskeconomic couldleadtighterofauditonpartexternalFinally,auditingpractisedabroader ofthanexternalwhich almost onrelatedfinancialAlsopurposesinternalvaryincludingpliance,performance,evenexploringrisks.onnaturetheworktheofassignedtheofsupervisionlikelyvaryfromtoSuchisprescribedIIA(IIA,Externalaretoopinionstheofstatements.rangefocusauditamongexternalistonarroweronaudits,toconsistentsupervisoryadditionexaminingwhichsupervisoryarepractisedexternalinternalthisparesrelativeofcontroloverauditsthatinternalThealsotheofcontrol each—andTheistoZealand.