Constructing a Triangular Linkage Model of Government Audit,Social Audit,and Internal Audit to Promote High-Quality Development of Audit Services  

作　　者：TANG Pengzhan 

机构地区：[1]Nanjing Audit University,Nanjing,China

出　　处：《Journal of Modern Accounting and Auditing》2024年第3期89-98,共10页现代会计与审计（英文版）

摘　　要：It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such as establishing a sound and perfect organizational safeguard mechanism,strengthening project collaborative audit mechanism,enhancing the mechanism for utilizing audit results,and establishing an audit and rectification joint mechanism can promote the efficient operation of the audit supervision system and the high-quality development of audit services.

关 键 词：government audit social audit internal audit triangular linkage model high-quality development 

分 类 号：F239.4[经济管理—会计学]