关于完善我国跟踪审计的思考

Thoughts on Improving Chinese Follow-up Audit

跟踪审计是我国新时期审计工作中一种创新的审计模式,与传统审计方式相比,具有其独特的特征。在跟踪审计内涵分析的基础上,就当前我国实施跟踪审计所面临的法律法规不健全、审计人员素质不高、审计信息化水平相对落后和审计管理机制不健全等问题进行阐述,并相应地提出了一些对策性建议。

Compared with the traditional audit approach,the follow-up audit is an innovative one with its unique characteristics in China in this time.This paper analyses contents of follow-up audit,and discusses problems challenging its smooth implementation,such as imperfection of laws and regulations,inadequate quality of working staff,backwardness of audit informationization,improper audit management mechanism.The paper accordingly puts forward some countermeasures and recommendations.