摘要
经济效益审计在企业乃至政府中的作用正逐渐显现,而经济效益审计方法则是影响经济效益审计效用的一个非常重要的因素。本文以经济效益审计方法为切入点,首先通过阐述经济效益审计的含义,引申出其方法与传统审计方法的异同;然后结合经济效益审计方法的各种应用条件,对各种方法的具体使用进行详解;最后汇总概括本文主旨并提出建议。
The function of economic efficiency auditing is more and more obvious in enterprises,even in government.And economic efficiency auditing method is an important factor that affects the effectiveness of economic efficiency auditing.Starting from economic efficiency auditing method,this paper first elaborates the definition of economic efficiency auditing to come to the similarities and differences between its method and traditional auditing method,then combining to all kinds of applying conditions of economic efficiency auditing method,explains the specific use of various methods,at last summarizes the main purpose of this paper and puts forward suggestions.
出处
《内蒙古财经大学学报》
2013年第1期61-65,共5页
Journal of Inner Mongolia University of Finance and Economics
关键词
经济效益审计
传统审计
方法体系
审计方法
Economic efficiency auditing
Traditional auditing
Method system
Auditing method
