摘要
现代审计过程即搜集有价值审计线索的过程,如何运用审计程序,及时发现审计线索,从而揭露重大违法、违纪、舞弊行为,是审计人员应该研究的方向。
Modem audit course is a course to collect valuable audit clue. How about useing the procedure of auditing to find the auditing clue in time, thus revealing the behavior of breaking the law , violating the discipline , realpracticing, is the direction that is worth our auditor studying very much.
出处
《安阳师范学院学报》
2006年第2期102-103,共2页
Journal of Anyang Normal University
关键词
审计
审计线索
分析性复核
audit
auditing clue
analyzing reexamination
