客户对上市公司内部审计职能需求分析  

Analyzing the demands of the customers ofthe functions of internal auditing in publicly listed companies

作　　者：张磊[1] 张巧良[1] 徐月军[1] 

机构地区：[1]兰州理工大学国际经济管理学院,甘肃兰州730050

出　　处：《辽宁工程技术大学学报（社会科学版）》2004年第6期613-614,共2页Journal of Liaoning Technical University(Social Science Edition)

摘　　要：上市公司内部审计的客户包括经营管理者、审计委员会、高级管理层、供应者、顾客、投资者、外部管制者、外部审计师。针对以上客户对内部审计的不同需求,上市公司内部审计的基本职能是保证和咨询服务。保证服务包括财务审计、业绩审计、快速反应审计,咨询服务包括评价服务、便捷服务、纠正服务。The customers of publicly listed companies are operational managers, audit committee,top management,suppliers, clients, investors,external regulators,and external auditors.According to the demands of the customers,the fundamental functions of the internal auditing are assurance and consulting services.There are three basic types of assurance services,which are financial auditing,performance auditing,and quick response auditing.There are three basic types of consulting services,which are assessment services,facilitation services,and remediation services.

关 键 词：上市公司 客户 内部审计职能 保证服务 高级管理层 供应者 外部审计师 基本职能 咨询服务 纠正 

分 类 号：C932[经济管理—管理学] F239