独立审计目标体系的构建  

Conformation of Object System of the Independence Auditing

作　　者：冯萍[1] 

机构地区：[1]茂名职业技术学院经济系,广东茂名525000

出　　处：《茂名学院学报》2008年第3期80-82,共3页Journal of Maoming College

摘　　要：审计作为特定历史环境下的产物,其目标必然受到各种因素的影响和制约,并且随着这些因素的发展变化而发生改变,在不同的时期、不同的环境中,审计目标具有不同的特征。分析了我国独立审计总目标存在的问题,并在分析我国审计目标影响因素现状的基础上提出修订建议。Auditing is the outcome of the special historical environment. Its object is sure to change with some factors. The characteristics of the auditing object are different in different periods and different environment. This article analyses the existing question of independence auditing object, and puts forward editing suggestions on the basis of the analyses of the factors which affected the auditing object in China.

关 键 词：审计目标 公允性 合法性 

分 类 号：F239.2[经济管理—会计学]