摘要
在审计全覆盖背景下,高职院校购买审计服务已是必然选择。高职院校购买审计服务中存在审计人员资质不符要求、高职院校业务政策不熟悉、审计过程管理不到位、审计报告质量无法保证等问题,亟需进一步加强质量控制,以实现内审价值。文章在分析高职院校购买审计服务的必要性和开展审计质量控制的必要性的基础上,阐述当前高职院校购买审计服务中存在的问题,并提出相应的质量控制措施。
In the context of the full coverage of audit,the purchase of audit services for higher vocational colleges is an inevitable choice.In the purchasing audit services of higher vocational colleges,there are problems such as inconsistent qualifications of auditors,unfamiliar busi ness policies for higher vocational colleges,insufficient audit process management,and the quality of audit reports cannot be guaranteed.Therefore,it is necessary to further strengthen quality control to achieve the value of internal audit.Based on the necessity of analyzing the pur chasing audit service and audit quality control of higher vocational colleges,this article explains the problems existing in the current purchas ing audit services of higher vocational colleges,and proposes corresponding quality control measures.
作者
王梦璐
WANG Menglu(Taizhou Vocational and Technical College,Taizhou 318000,China)
出处
《商业观察》
2023年第17期58-61,共4页
BUSINESS OBSERVATION
基金
台州职业技术学院2022年度校级课题(2022QN17)。
关键词
高职院校
购买审计服务
质量控制
higher vocational colleges
purchase of audit services
quality control
