审计现场管理的质量管理范式  

Quality Paradigm of Auditing on-the-spot Management

作　　者：易茜[1] 

机构地区：[1]广东金融学院会计系,广东广州510521

出　　处：《审计与经济研究》2007年第5期47-50,共4页Journal of Audit & Economics

摘　　要：本文借助范式的定义分析论证审计现场管理范式的第一个层次应以审计质量为管理目标,提出审计现场管理必然会形成质量管理范式。满足人们的社会需要、培养高技术的专业审计人才、快速的信息传递与沟通是形成范式过程中的几个关键因素。With the paradigm＇s definition, this paper first explores the frame of auditing on-the-spot management and demonstrates that quality is the first layer of its paradigm, and finally puts forward some key factors in the progress of forming quality paradigm of auditing on-the-spot management such as satisfaction of the persons social demand, development of the high technique of professional audit talented personnel, fast information delivery and communication.

关 键 词：范式 审计现场管理 质量管理范式 关键因素 

分 类 号：F239.2[经济管理—会计学]