摘要
国家审计总目标在于独立地提供公共责任履行情况的鉴证信息,它是高度浓缩的、精炼的和相对稳定的;随着公共受托责任关系的深化,国家审计具体目标表现出动态发展的特性,其要素包括合规性、真实性、经济性、效率性、效果性、公平性和环保性的鉴证,其中合规性、真实性的鉴证属于财务审计目标,经济性、效率性、效果性、公平性和环保性的鉴证属于绩效审计目标。
The general objective of National audit lies in independently providing attestation information of discharging of the public accountability, which is highly concentrated, refined and steady comparatively. Detailed objectives have traits of dynamic developing as deepening of the public accountability relationships. The factors of detailed objectives include attestation of legality or regularity, truth or fairness, economy, efficiency, effectiveness, equity and environment. Among them, attestation of legality or regularity and truth or fairness belong to objectives of financial audit, attestation of economy, efficiency, effectiveness, equity and environment are part of objectives of performance audit.
出处
《审计与经济研究》
北大核心
2007年第6期12-15,共4页
Journal of Audit & Economics
关键词
公共责任
国家审计总目标
国家审计具体目标
public accountability
general objective of national audit
detailed objective of
