摘要
独立审计目标受所处环境的制约。外部环境的变化直接影响审计目标的内容 ,内部条件的变化直接影响审计目标的实现。
Independent audit objective is constrained by the environment. Change in the external environment affects the audit objective contents, while change in the internal environment affects the realization of the audit objective.
基金
湖北省科委科研资助项目!(981P2 2 10 )
关键词
外部环境
内部环境
独立审计目标
external environment
internal environment
independent audit objective
