| 高校审计行为优化途径简论 |
| |
| 引用本文： | 张少萍.高校审计行为优化途径简论[J].武汉船舶职业技术学院学报,2009,8(4):68-70. |
| |
| 作者姓名： | 张少萍 |
| |
| 作者单位： | 武汉船舶职业技术学院监察审计处,湖北武汉,430050 |
| |
| 摘 要： | 高校内部审计经过20年的发展取得了积极成效,但仍有许多因素影响了高校内部审计运行绩效,阻碍了内部审计价值的实现,限制了内部审计对学校的贡献。本文从审计人员素质、审计方法、后期保障等角度提出了高校审计行为优化的途径。
|
| 关 键 词： | 高校 审计行为 |
Optimizing the Channels of College Audit Procedures |
| |
| ZHANG Shao-ping.Optimizing the Channels of College Audit Procedures[J].Journal of Wuhan Institute of Shipbuilding Technology,2009,8(4):68-70. |
| |
| Authors: | ZHANG Shao-ping |
| |
| Institution: | ZHANG Shao-ping (Wuhan Institute of Shipbuilding Technology, Wuhan 430050, China) |
| |
| Abstract: | The internal audit work in colleges has got a fruitful result through 20 years development.Yet there still exists some factors affecting the full value realization of the work.This paper puts forward the optimizing channels of college audit work from the aspects of the auditors quality,audit methods and later safeguarding. |
| |
| Keywords: | colleges audit behavior |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
