【摘要】 :在市场经济体制下 ,企业审计应突破以国家审计为主导 ,内部审计为基础 ,社会审计为补充的“三位一体”的模式 ,过渡为以注册会计师审计为主 ,国家审计、社会审计、内部审计三大领域相对独立的模式更多还原

【Abstract】 Under the system of marketing economy, the trinity audit model of enterprises should be broken through, among which the national audit plays the leading role with the internal playing the basic and the social. the supplementary. Such kind of model should be gradually developed into a new one among which the audit of registered. accountants plays the leading role while the three fields of national social and internal audits are relatively independent.更多还原