摘要
在推动企业经营管理走向完善,增加企业经济效益,保证企业生产经营的良性循环的过程中,企业审计工作起着举足轻重的作用。论述了内部审计与外部审计的关系,提出应加强内部审计与外部审计的合作,改进工作方法,提高审计人员的素质,从而有效地提高审计工作的质量。
The auditing work of enterprise plays an important role in promoting the operation and management of enterprise towards the perfect, increasing the economic benefit of enterprise, and guaranteeing the production and operation of enterprise in the benign circulation. This paper discusses on the relation between the internal audit and the external audit, and points out that should strengthen the cooperation of the internal audit and the external audit, improve the working methods, and increase the quality of the auditors for the purpose of making effective improvement of the auditing work.
出处
《科技情报开发与经济》
2005年第9期212-213,共2页
Sci-Tech Information Development & Economy
关键词
企业财务管理
审计工作
内部审计
外部审计
financial management of enterprise
auditing work
internal audit
external audit