摘要
审计文化是以一定的社会大文化为背景的审计主体在审计实践活动中所形成的活动和活动结果。审计文化是一个多层次的复合体。文章着重探讨构建新型审计文化的有关问题。
Audit culture is the way of activity and the result of activity that is the audit subject of taking a given society culture as background, which has been shaped over the audit practice of activity. Audit culture is the compound style in many levels. The articles emphatically discuss how to construct a new type of audit culture and relevant problems.
出处
《审计与经济研究》
北大核心
2001年第2期30-32,共3页
Journal of Audit & Economics
关键词
审计文化
重要性
特征
audit culture
importance
feature
