行为审计环境论:基于系统论视角
发布时间：2019-07-17 12:15
【摘要】：文章以系统论为基础,探究行为审计与其环境之间的相互影响。行为审计环境是对行为审计系统有影响的因素,对于行为审计系统可以有不同的选择,不同层级的行为审计系统有各自的审计环境。行为审计对审计环境产生影响,行为审计要素构建的审计系统对审计环境的影响是行为审计产品被使用之后产生的效果,行为审计产品包括审计报告、审计决定、审计建议,不同的行为审计产品,使用之后会产生不同的效果,从而对环境发生不同的影响。
[Abstract]:Based on the system theory, this paper explores the interaction between behavior audit and its environment. Behavior audit environment is a factor that has influence on behavior audit system. There can be different choices for behavior audit system, and different levels of behavior audit system have their own audit environment. Behavior audit has an impact on the audit environment, and the impact of the audit system constructed by behavior audit elements on the audit environment is the effect of the use of behavior audit products. Behavior audit products, including audit reports, audit decisions, audit recommendations, different behavior audit products, will have different effects after use, which will have different effects on the environment.
【作者单位】： 南京审计大学审计科学研究院;国网吕梁供电公司;
【基金】：国家社会科学基金“审计基础理论研究”(14FGL004) 江苏高校优势学科建设工程二期项目“现代审计科学”
【分类号】：F239.44
本文编号：2515469
[Abstract]:Based on the system theory, this paper explores the interaction between behavior audit and its environment. Behavior audit environment is a factor that has influence on behavior audit system. There can be different choices for behavior audit system, and different levels of behavior audit system have their own audit environment. Behavior audit has an impact on the audit environment, and the impact of the audit system constructed by behavior audit elements on the audit environment is the effect of the use of behavior audit products. Behavior audit products, including audit reports, audit decisions, audit recommendations, different behavior audit products, will have different effects after use, which will have different effects on the environment.
【作者单位】： 南京审计大学审计科学研究院;国网吕梁供电公司;
【基金】：国家社会科学基金“审计基础理论研究”(14FGL004) 江苏高校优势学科建设工程二期项目“现代审计科学”
【分类号】：F239.44
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