摘要
审计准则是关系审计质量的重要因素。本文首先比较了INTOSAI审计准则与我国审计准则的主要差异,这些差异表现在:审计准则的定位、审计准则体系、审计准则的结构、内容等方面;其次分析产生差异的原因;最后提出改进我国国家审计准则的建议。
Auditing standards are important element affecting auditing quality. In this paper, we first compare the differences between INTOSAI auditing standards and Chinese government auditing standards. The differences are: orientation of auditing standards, the system of auditing standards,contents of auditing standards. Secondly, we analyze the reasons for resulting diffences. Finally, we bring out some recommendations to improve Chinese govemment auditing standards.
出处
《审计与经济研究》
北大核心
2001年第1期11-14,共4页
Journal of Audit & Economics
