我国审计组织体系浅析  

A Brief Analysis of Audit Organization System of China

作　　者：林忠华 

机构地区：[1]上海市审计局,中国上海200125

出　　处：《上海商学院学报》2016年第4期59-66,共8页Business Economic Review

摘　　要：国家审计(政府审计)、社会审计(注册会计师审计)、内部审计构成审计组织体系。对我国国家审计、社会审计、内部审计的本质与特征,职能与作用,目标、对象范围与业务类型,准则体系和相互关系作一综合分析。The audit organization system consists of national audit institutions（i.e.,government audit institutions）,public audit organizations（i.e.,CPA audit organizations）and internal audit organizations.In order to clarify and distinguish these three types of audit organizations for the public as well as the auditees,it is necessary to make a comprehensive analysis over the nature and characteristics,functions and objectives,business types and auditing standards of the three types respectively,as well as their mutual relationships.

关 键 词：国家审计 社会审计 内部审计 分析 

分 类 号：F239.4[经济管理—会计学]