国际内部审计执业准则修正草案探讨

Analysis on the exposure draft of the International Standards for the Professional Practice of Internal Auditing

2008年1月公布的国际内部审计执业准则修正草案与原轨业准则相比，在结构和内容上都有较大变化，有助于内部审计质量的追一步提高。为了更好地理解该准则修正草案，本文对其修正前后内容进行了对比分析，井指出修正意义及影响。

The new and revised International Standards for the Professional Practice of Internal Auditing was exposed in January 2008. Comparing to the old standards, this exposure draft has many changes in the structure and contents. This paper analyzes the main changes and effect on internal auditing.