关于审计评价方法的探讨

发布时间：2018-06-22 09:19

本文选题：审计评价 + 审计质量　；参考：《会计之友》2012年36期

【摘要】：审计评价对外披露的信息,直接或间接地影响着被审计单位或信息使用者的决策和判断,客观公正的审计评价会正确引导信息使用者做出正确的决策和判断,会使经济活动在科学性、合法性、效益性的指导下顺利开展,使审计的作用得到充分体现。如何增强审计评价的公信度,是审计主体及审计关系人所共同关注的问题,审计实践中不同的审计介入时间及审计对象发生的时间和所处的环境特点不同,所采用的评价方法不同。合理恰当使用审计评价方法是提高审计质量的关键。
[Abstract]:The information disclosed by the audit evaluation directly or indirectly influences the decision and judgment of the auditee or the information user. The objective and fair audit evaluation will lead the information user to make the correct decision and judgment. Under the guidance of science, legitimacy and benefit, economic activities can be carried out smoothly, and the role of audit can be fully reflected. How to strengthen the public trust of audit evaluation is the common concern of audit subject and audit relation person. In audit practice, different audit intervention time, audit object's time and environment characteristic are different. The evaluation methods used are different. The proper use of audit evaluation method is the key to improve audit quality.
【作者单位】：湖北文理学院管理学院;
【分类号】：F239.1

【参考文献】