摘要
审计"免疫系统"论是对审计本质认识的深化,作为"免疫系统"发挥作用的预防、揭示与抵御方式也是对审计职能的全新描述。要发挥审计预防的职能作用,必须通过强化审计的约束力、协调审计与其他经济监督形式的关系、强化内部控制审计程序、科学考评审计工作质量等来建立审计预防的运行机制。
＂The immune system of the audit＂ deepens the understanding of the nature of the audit, and is also a new description of the audit function. To play a role in the preventive function, we should strengthen the binding of the audit, coordinate the relationship between audit and other forms of economic supervision, and strengthen the audit procedures of internal control, scientifically evaluate the quality of audit to set up the operating mechanism of audit prevention.
出处
《审计与经济研究》
CSSCI
北大核心
2009年第3期3-7,共5页
Journal of Audit & Economics
关键词
免疫系统论
审计预防
审计揭示
审计抵御
immune system
audit prevention
audit revelation
audit resistance
