摘要
我国的现实国情对国家审计提出了较高的要求,然而国家审计的供给是有限的,原因之一就是客观上存在着国家审计边界。本文首先回顾了国家审计的概念,审计关系人模型和审计职业怀疑边界,接着介绍了一个审计环境,然后从拓展审计关系人入手,论述了审计成果与审计延伸比例和延伸半径之间的关系,得出了最优延伸比例和最佳延伸半径的结论。
Chinese current situation calls for a great deal from the government audit,though the supply of government audit is limited which could be accounted for to some degree by the existing government audit boundary.The paper firstly reviews the concept of government audit,audit relationship model and audit skepticism boundaries,then introduces an audit environment,and then based on the expanded audit relationship model,illustrates the relationship between the audit performance and outspread audit ratio and radius,and finally arrives at the optimum outspread audit ratio and radius.
出处
《会计研究》
CSSCI
北大核心
2009年第11期82-86,共5页
Accounting Research
