摘要
审计质量是整个审计工作的生命所在,其质量高低,直接制约着审计监督的权威,决定着审计事业的生存和发展。深入分析影响审计质量产生问题的原因,采取切实措施,真正发挥审计监督的应有作用,不断提高审计质量。
The audit quality is key issue in audit work. The quality level of audit directly restricts the authority of the audit supervision and determines the survival and development of audit. Depth analysis of cause in audit quality is necessary and effective measures must be taken to truly play the role of audit supervision in order to continuously improve the audit quality.
出处
《河南城建学院学报》
CAS
2009年第3期76-77,80,共3页
Journal of Henan University of Urban Construction