加强审计质量控制之我见

My View over Construction of Audit Quality

审计质量是审计工作的生命线,关系到审计事业的成败。搞好审计质量控制,是提高审计工作水平的首要任务。审计质量的提高,不仅会对审计工作本身产生重大影响,而且关系到审计事业的发展,尤其能使审计在军事经济改革和管理中发挥更大的作用。随着军队后勤现代化建设的发展,对审计工作质量的要求越来越高。同时,不断增强广大审计人员的质量意识,对审计工作的质量控制尤为重要。

Quality is the lifeline of audit,and it concerns the rise and fall of auditing business.Thus,the quality control of audit becomes the primary task to improve auditing work.Audit quality not only impacts auditing itself greatly,but also concerns whether auditing could actually play its role in military economic reform and management.With the development of modern military logistics construction,there have been higher demands for audit quality.Constantly enhancing the quality consciousness of auditing staff is the key to quality control of auditing work.