摘要
审计质量是审计工作的生命线,审计质量分为宏观上的审计工作质量和微观上的审计项目质量。重点围绕企业审计项目质量,梳理分析审计项目在审计计划、审前调查、审计查证、审计报告、审计成果运用等方面存在的突出质量问题,运用PDCA管理模型提出解决方法和途径。
Audit quality is the lifeline of audit work.Audit quality is divided into macro audit work quality and micro audit project quality.This article focuses on the quality of enterprise audit projects,and analyzes the outstanding quality problems existing in audit plan,pre-investigation,audit verification,audit report and audit results application.PDCA management model is used to propose solutions and ways.
作者
唐行锋
Tang Xingfeng(SINOPEC Group Auditing Department,Beijing 100728,China)
出处
《当代石油石化》
CAS
2022年第3期45-49,共5页
Petroleum & Petrochemical Today
