论审计环境

Discussion on Audit Environment

审计环境是指影响审计存在和发展的内在的物质基础和外在的制约条件。它有内在和外在环境两种表现,其中内在环境是指审计文化,外在环境则是指财政、金融、投资、社会保障和经济法律等体制和制度。审计环境研究之所以具有重要的意义是因为审计环境的本质是现实社会经济的客观反映,直接影响着审计的存在和发展。

Audit Environment is the internal physical foundation and external restricting factors which can influence the existence and development of audit .It insists of two types. The internal environment is audit culture. And the external environment refers to the mechanism and system including finance, investment, social security, economy, and lay. The audit environment is very important for its essence which externally reflects the actual social economy and its direct influence on existence and development of audit.