跟踪审计的“免疫防线”:体系构建与案例分析  

"Immune Defense" of Follow-up Auditing:System Construction and Case Study

作　　者：谭劲松[1] 赵黎鸣[1] 宋顺林[1] 

机构地区：[1]中山大学管理学院,广东广州510275

出　　处：《审计与经济研究》2013年第1期18-25,共8页Journal of Audit & Economics

基　　金：国家自然基金项目(G020701)

摘　　要：近年来,随着政府投资项目的增加,跟踪审计越发重要。首先讨论跟踪审计的基本理论框架,然后基于这一框架,借鉴人体免疫系统的思想,构建跟踪审计的实践理论——跟踪审计的三道"免疫防线";三道防线包括被审计单位自查和反向监督、审计机关普查和审计机关专查。最后,以广州市审计局的一个跟踪审计项目为例,进行案例分析,发现三道防线理论在实务中具有实用性和可行性。As the increase of government investment,follow-up auditing becomes more and more important.This paper first introduces the basic theoretical elements of follow-up auditing.Then,based on the basic theory of follow-up auditing,we construct a practical theory of follow-up auditing,namely,three immune defenses of follow-up auditing,that is,self-examination of audited unit and inverse supervision,general examination and special examination of auditing unit,by absorb and use for reference absorb and use for reference absorbing and using the immune defenses of human immune system.Finally,we analyze a case of follow-up auditing project and find that the theory is effective and feasible in practice.

关 键 词：跟踪审计 国家审计 三道“免疫防线” “免疫系统论” 审计能力 审计力量 审计规范理论 

分 类 号：F239.63[经济管理—会计学]