“免疫系统”论与审计的预防职能  

The "Immune System"and the Preventive Function of the Audit

作　　者：赵保卿[1] 

机构地区：[1]北京工商大学商学院,北京100048

出　　处：《审计与经济研究》2009年第3期3-7,共5页Journal of Audit & Economics

摘　　要：审计"免疫系统"论是对审计本质认识的深化,作为"免疫系统"发挥作用的预防、揭示与抵御方式也是对审计职能的全新描述。要发挥审计预防的职能作用,必须通过强化审计的约束力、协调审计与其他经济监督形式的关系、强化内部控制审计程序、科学考评审计工作质量等来建立审计预防的运行机制。＂The immune system of the audit＂ deepens the understanding of the nature of the audit, and is also a new description of the audit function. To play a role in the preventive function, we should strengthen the binding of the audit, coordinate the relationship between audit and other forms of economic supervision, and strengthen the audit procedures of internal control, scientifically evaluate the quality of audit to set up the operating mechanism of audit prevention.

关 键 词：免疫系统论 审计预防 审计揭示 审计抵御 

分 类 号：F239.44[经济管理—会计学]