摘要
管理审计源于受托管理责任,是一种基于受托管理责任的独立、客观的证实行为。管理审计在内部审计中有两种应用,一种是把管理审计作为审计分类,是特定的审计对象,是对审计领域的拓展;另一种是从审计技术和方法的发展角度,把管理审计理解为一种审计方法,或称为一种思维方式,是审计内涵的延伸。
This article discusses the origin and formation of the management audit, explaining that the management audit is originated in the authorized responsibility of management and a testimonial demeanor based on it. There are two applications of the internal audit. One is the audit objective. The other is the audit method. The first is the expansion of the audit domain. The second is the clarification, the role of audit through process and a trend of thought.
出处
《株洲工学院学报》
2005年第5期100-101,共2页
Journal of Zhuzhou Institute of Technology
关键词
管理审计
受托责任
运用
management audits authorized responsibility of management
application in internal audit
