摘要
本文通过问卷调查的形式,得出现实中两类审计职业相互协作极为有限的结论。为此,进一步对内、外部审计相互协作的障碍作出分析,并提出克服障碍,加强协作的实务建设。
By using a questionnaire on the state of the coordination between internal and external auditors in a number of China enterprises, we come to a conclusion, that is, in practice the coordination between the two kinds of auditors is very limited. We hereby put forward some recommended measures and practical guidance for the effective coordination.
出处
《审计与经济研究》
CSSCI
北大核心
2008年第2期42-46,共5页
Journal of Audit & Economics
关键词
内部审计
外部审计
协作
障碍
对策
internal auditing
external auditing
coordination
proposed measures
