摘要
审计质量是审计的生命线。加强内部审计质量控制对于维护财经纪律、防范财务风险、保证审计工作效果有着十分重要的意义。本文从内部审计的发展现状、内部审计质量控制的重要性方面入手,提出了强化内部审计质量控制的途径和措施。
Audit quality is the lifeline of audit. To strengthen the internal audit quality control is of great significance for maintaining fiscal discipline, guarding against financial risks and ensuring audit work effect. Starting from the current development of internal audit and importance of internal audit quality control, this article puts forward the ways and measures to strengthen internal audit quality control.
出处
《价值工程》
2014年第32期156-157,共2页
Value Engineering
