摘要
审计监督质量不高、将审计监督与审计服务相分离、部分虚拟的审计监督权等问题严重影响审计监督的效果。随着我国社会经济的不断发展和国际化程度的不断提高,审计监督无论是内容、方式还是制度建设、实施机制等方面都需要不断创新。
There are some problems in the audit supervision, such as low quality, separation from audit service, malpractice of supervision. It has a negative impact on the quality of audit supervision. As economy and internalization develops, innovation should be made in contents, methods, system and mechanism in terms of audit supervision.
出处
《审计与经济研究》
北大核心
2005年第2期17-19,共3页
Journal of Audit & Economics
