【摘要】 指出中国内部审计外包的方式可以是全部业务外包,也可以是部分业务外包,中国内部审计外包的比例还很低,并从公司和会计师事务所两个层面分析造成内部审计外包过低的原因及中国提高内部审计外包比例的对策。更多还原

【Abstract】 The paper pointed out that the way of outsourcing of internal audit may be a full-outsourcing or a part-outsourcing,and the proportion of outsourcing of internal audit is still lower in China than that overseas now.Then the paper analyzed the reasons about lower of outsourcing and countermeasures for increasing the proportion of outsourcing of internal audit in China from the situations of company and accounting firm.更多还原