审计环境对审计工作的影响及对策  

On the Effect of the Audit Environment on Audit and the Countermeasures

作　　者：黎克双[1] 

机构地区：[1]吉首大学审计处,湖南吉首416000

出　　处：《吉首大学学报（社会科学版）》2012年第3期89-93,共5页Journal of Jishou University(Social Sciences)

摘　　要：审计的产生、存在与发展离不开审计环境的影响。通过对审计内在环境与外在环境因素的系统分析,从不同角度探讨了审计环境对审计实践活动的影响。最后从构建立法型审计模式,增强审计的独立性;更新审计理念,科学定位审计目标;完善审计法制建设,充分发挥审计职能;不断进行审计技术方法的创新,提高审计质量与水平;加强审计队伍建设,提升审计队伍综合素质;认真推进审计结果的运用和整改,强化审计工作效果等六个方面,提出了优化审计环境,进一步搞好审计实践工作的对策。audit generation,existence and development can be immune to the audit environment. Based on the system analysis of internal audit environment and external environment factors,this paper discusses the effect that audit environment has on the audit practice from a different perspective. In order to estab- lish a legislation-like audit mode, enhance audit independence, update audit ideas, have a scientific orienta- tion of the audit objectives, perfect the construction of audit legal system, sufficiently bring the audit function into full play, continuously innovate audit technologies, improve audit quality and level, strengthen the construction of audit team, improve the comprehensive quality of audit team, careful ad- vance the application and rectification of audit results and strengthen the audit efficiency,the paper sug- gests to optimize the audit environment,providing countermeasures for further audit practice.

关 键 词：审计环境 审计实践 影响 对策 

分 类 号：F239.0[经济管理—会计学]