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知识经济对审计工作的影响及对策

The Effect of Knowledge Economy on Auditing Work and Strategy

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【作者】 梁钰夏青

【Author】 LIANG Yu; XIA Qing (Auditing Section, Heilongjiang Institute of Science and Technology, Jixi 158105, China; Economy Trade Dept., Heilongjiang Institute of Science and Technology, Jixi 158105, China)

【机构】 黑龙江科技学院审计处!黑龙江 鸡西 158105黑龙江科技学院经贸系!黑龙江 鸡西 158105

【摘要】 伴随知识经济的发展,审计工作需树立全面发展的审计观,加大审计信息的了解和反馈工作力度,及时总结和借鉴国内外先进的审计手段、经验和方法,加大内部审计的工作力度,同时提高审计人员的综合素质水平,进一步完善和健全审计法规和制度,开创依法审计的新阶段.

【Abstract】 The more developed knowledge-based economy, the more necessary auditing supervision. It is essential to set up auditing concept of all-round development, to increase understanding of auditing information and feedback, sum up and take in more advanced auditng methods, schemes and experiences at home and abroad, intensify internal auditing work, accompanied by developing comprehensive quality of auditors, further perfect audingrelated laws and systems and start a new stage of performing auditing work according laws.

  • 【文献出处】 黑龙江矿业学院学报 ,Journal of Heilongjiang Mining Institute , 编辑部邮箱 ,2000年04期
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