论独立审计目标及其实现  

Discussion on the Target of Independent Audit and its Realization

作　　者：石青[1] 

机构地区：[1]安徽工业大学管理学院,安徽马鞍山243002

出　　处：《科技创业月刊》2007年第12期54-56,共3页Journal of Entrepreneurship in Science & Technology

摘　　要：审计目标是审计活动的出发点和归属,是人们在审计实践活动中所期望达到的境地或最终结果。阐述了审计目标的发展历程及我国现阶段的独立审计目标,对影响现阶段独立审计目标实现的因素进行了分析,并在此基础上提出了一些确保独立审计目标实现的对策。The purpose of audit is both the starting point and the destination of audit activities; it represents the expected state and result of audit practice. The realization of the purpose of audit influenced by both subjective and objective, internal and external factors. This article elucidates the course of the development and the present situation of the purpose of audit, analyses its influential factors, and suggests some of the available measures that would ensure the realization of the purpose of audit.

关 键 词：独立审计 目标实现 机制选择 

分 类 号：F239.1[经济管理—会计学]