摘要
本文认为地质经济效益审计的内容,应包括目标审计、管理审计和业务审计三个方面,并就其审计程序、方法提出了论述。
The essay maintains that auditing of the economic results of geological practice should involve three aspects, namely, the scope of operation, management and business. Discussions on the process of methods of auditing are also presented.
