对审计实施方案编制中几个重要问题的思考

The Making of Audit Execution Plan

在编制审计实施方案时要确定具体审计目标,要对被审计单位的内部控制制度进行测试,学会重要性水平的确定和审计风险评估。

In the course of making an audit execution plan, it is important to ascertain the specific targets of audit, examine the internal control system of the targeted unit and evaluate the sequence of priority and audit risks.