浅议强化我国企业内部审计

Talk about the Strengthening of Enterprise Internal Audit of Our Country

就强化企业内部审计全方位、多角度地提出了看法。政府审计、注册会计师审计和内部审计构成了我国审计监督体系的三大主体。三者相互联系,又各自独立、各有特点、各司其职,相互不可替代。但相比之下,内部审计的作用仍没有得到应有的发挥。

The author puts forward the view as so far as the complete strengthening of enterprise internal audit.The goverment audit,the certified public accountant audit and interanl audit are the three main bodies for composition of audit supervision system of our country,which are mutually contacted and independent separately,with separate features and functions that can not be replaced each other.By contrast,the internal audit function is not exerted as it should be.