烟草企业同级审计的影响因素分析

Influence Factors Analysis on the Same Rank Audit in the Tobacco Enterprises

烟草企业同级审计是烟草企业内部审计机构对处于同一层级的机构或单位的内部审计。影响烟草企业同级审计的因素有企业法人治理结构、审计工作的独立性、审计人员业务素质和职业道德服务意识以及同级审计的重点内容等方面。

The same rank audit is the inner audit in the same rank of the audit organization in the tobacco enterprises. The effecting factors include the government structure of enterprises corporation, the independence of audit work, the professional quality and service awareness of auditors, and the main contents of the same rank audit.