摘要
介绍了独立审计的目的及本质 ,结合现行审计工作的有关规定 ,从内审人员的必备素质及职能等方面作了阐述 ,提出了独立行使内部审计职权、监督作用的几点建议。
The essence of independent audit is introduced as well as the aims carrying out it. In addition, combined with related specifications in present auditing work in terms of quality and responsibilities of auditors the independence of internal audit is elaborated; at the same time related suggestions are proposed.
出处
《山西建筑》
2003年第17期102-103,共2页
Shanxi Architecture
