审计程序对审计工作效率的影响

Influence of auditing procedure on auditing efficiency

审计程序是审计机构和审计人员为达到审计目标所采取的所有工作步骤的总合。解决审计程序与审计任务之间矛盾的最佳办法就是提高审计工作效率,有效利用审计结果。学习先进的审计方法、开展定期审计、利用社会审计和内部审计结果、开展计算机辅助审计等,以提高审计工作效率。

Auditing procedure is the summation of working steps of auditing organizations and personnel to reach auditing objective.The best way to settle the contradictions between auditing procedure and tasks is to raise auditing work efficiency and make effective use of audited results,we should learn advanced auditing methods,carry out regular audit,make use of the results of social auditing and interior auditing,carry out computeraided auditing so as to raise auditing efficiency.