摘要
通过对建立绩效审计方法体系进行了探索,提出了建立我国绩效审计方法体系的主要原则,包括应用性、融合性、针对性、创造性、系统性原则;提出了建立绩效审计方法体系的基本框架,将绩效审计方法体系分为三个层次,提供了一个对绩效审计理论研究的整体思维方式。
The paper discussed the construction of method system for performance auditing.The main principles for constructing this method system were raised including applicability,amalgamation,pertinency,creativity,and systematization.A basic framework was presented and the method system for performance auditing was classified into three levels.This study may provide an integrated way of thinking for performance auditing theory.
出处
《广西财经学院学报》
2010年第6期116-120,共5页
Journal of Guangxi University of Finance and Economics
关键词
绩效审计
审计方法
审计信息
performance auditing
auditing method
audit information
