摘要
审计职责寓含了科学发展观的内在要求。秉承科学发展观应形成科学审计理念,并以此为基础,制订审计项目计划和方案,引导审计过程和具体审计行为,形成审计报告。在科学审计理念指导下,推行审计公开,扩大审计效应,整合审计资源,建设审计队伍,走出一条科学审计之路。
Auditor's duty embodies the internal requirements for scientific development. With such a point of view, we should set up the audit principles and work out the corresponding audit items and projects to guide the auditing process and behavior. The objective is to promote the audit results to the public and spread its influence. In this way, an objective audit report can be formed and audit resources integrated and audit personnel improved.
出处
《审计与经济研究》
北大核心
2005年第1期36-38,共3页
Journal of Audit & Economics
