摘要
审计环境是指所有作用于审计且不断发展变化的各种因素的综合。由于审计实践活动是在特定的审计环境中进行的,因此,审计环境的变化必然对审计实践活动产生重大的影响。
Audit environment refers to the comprehension of various elements which are affecting audit and constantly developing. As the activities of audit practice are carded out in the audit environment, the changes of audit environment will definitely have great effects on the activities of audit practice.
出处
《长春金融高等专科学校学报》
2006年第3期50-52,共3页
Journal of Changchun Finance College
关键词
审计环境
审计文化
审计方法
审计证据
审计报告
audit environment
audit culture
audit method
audit evidence
audit report
