审计体系的再探讨  

Second Research on the Auditing System

作　　者：于玉林[1] 

机构地区：[1]天津财经学院会计系,天津300222

出　　处：《审计与经济研究》2002年第4期3-7,共5页Journal of Audit & Economics

摘　　要：随着21世纪审计环境的变化 ,需要再探讨审计体系。探讨审计体系在于研究审计要素及其相互关系。全面探讨审计工作体系、审计科学体系、审计组织体系、审计教育体系和审计方法体系。With the change of the auditing environment in 21 century, second research on the auditing system is needed. Research on the auditing system lies in the research on the essential factors of auditing and their interrelation.This paper has researched the work system of audit, the science system of audit, the organization system of audit, the education system of audit and the method system of audit.

关 键 词：审计体系 审计环境 审计要素 审计工作质量 

分 类 号：F239.0[经济管理—会计学]