摘要
本文从分析现代审计特征入手 ,界定了内外部审计环境变化对我国审计实践影响的主导要素 ,提出了适应审计环境变化对策性措施 ,并对新世纪审计环境发展趋势进行了展望 ,以期尽快转变观念 ,加快知识、技术创新 ,不断适应知识经济对审计工作带来的全新性变化的要求。
In this article,based on the analysis of current auditing features,the main factors affec ting domestic auditing activities from variation of internal and external auditing circumstances are defined in details,and the countermeasures to deal with the auditing circumstance variation are proposed as well.At the end ,a prospect for the trend of auditing circumstance development in the twenty-first century is offered for the purpose of quickening the transformation of thoughts and the renewal of knowledge and technologies so as to meet with the new demands brought about by knowledge economy upon auditing activities.
出处
《审计与经济研究》
2000年第4期22-25,共4页
Journal of Audit & Economics
关键词
审计特征
审计环境
审计发展
审计工作
current auditing features
auditing circumstances
improvement and optimization of countermeasures
trend of auditing development.
