國有企業de)誆bu)審計與外部(bu)審計協同提升內部(bu)控制有效性研究
  
DOI︰
中文關(guan)鍵詞(ci):  國有企業dan)荒誆bu)審計;外部(bu)審計;內部(bu)控制有效性
英文關(guan)鍵詞(ci):state-owned enterprise; internal audit; external audit; effectiveness of internal control.
基金項目:國家自然科學基金項目 (71462004)的(de)研究成(cheng)果。
作者單(dan)位
趙保(bao)卿 廈門大(da)學嘉庚(geng)學院 
摘要點(dian)擊次(ci)數: 486
全文下載次(ci)數: 510
中文摘要:
      本(ben)文運用理論分(fen)析和方(fang)案gan)杓品fang)法(fa),由理論到(dao)實dao) 低(di)巢(chao)chan)述了企業de)誆bu)審計、外部(bu)審計、內部(bu)控制以及ba)侵 淶de)關(guan)系dan) fen)析了協同理論下,內部(bu)審計與外部(bu)審計的(de)協同方(fang)式和內容,並(bing)依據我國法(fa)律法(fa)規(gui)構(gou)建內部(bu)控制有效性指fu)輳 chan)述了內部(bu)審計協同外部(bu)審計促(chun)進內部(bu)控制有效性的(de)具體路fang)叮(ding) 岢chu)了內部(bu)審計與外部(bu)審計協同的(de)對(dui)策(ce)建議。
英文摘要:
      Through theoretical analysis and scheme design methods, from theory to practice, this paper systematically expounds the internal audit, external audit, internal control and their relationship analyses the coordination mode and content of internal audit and external audit under the coordination theory and constructs internal control according to the laws and regulations of our country. Effectiveness indicators, elaborated the specific path of internal audit and external audit to promote the effectiveness of internal control. and put forward the countermeasures and suggestions of internal audit and external audit coordination.
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