剖析控制结构,拓展审计质量控制的思维空间

Analysis on Control Structure and Quality Control of Audit

本文结合当前地方审计机关审计质量控制现状,指出要细化责任界限、健全控制授权、加强责任追究、培育质量文化、改进组织形式,从技术、人才、体制上适应新变化。

In this paper, the author argues something should be done to concretize the responsibility, perfect the authorization, investigate and affix the responsibility, cultivate the quality of culture and improve the organization form to adapt to new situations from the point-of-view of technology, talents and system.