摘要
通过对外部审计与内部审计其主要异同点的比较,分析了审计工作中存在的若干问题,并探讨了外部审计与内部审计协调发展的途径。
Through the comparison of the differences and similarities between the outside audit and the inside audit, the author analyses the problems in the work of audit and discusses how to develop outside audit and inside audit in harmony.
出处
《常州工学院学报》
2006年第3期72-75,共4页
Journal of Changzhou Institute of Technology
关键词
外部审计
内部审计
协调
outside audit
inside audit
harmonization
