浅析内部审计报告的编制

Discussion on How to Write Internal Audit Report Well

内部审计报告作为审计质量控制的环节之一,对审计质量的影响举足轻重,因此重视内部审计报告的编写,掌握内部审计报告的编制要领十分必要。本文基于审计成果的运用出发,提出了在实践中内部审计报告编制的原则、内容、步骤及应注意的若干要点。

As one of audit quality control links, the internal audit report is significant to audit quality. Therefore, it＇ s important to grasp points of prepare report. On the basis of the application of audit achievements, the paper puts forward many points of principles, contents, steps and some points needed when preparing the internal audit report.