摘要
社会审计只有提高审计质量 ,才具有生命力和发展前景 ,但现实中仍存在着不少社会审计质量不高、导致社会审计风险加大的情况。本文就如何提高社会审计质量、从优化执业环境、规范审计程序、培养高素质审计队伍、严格审计执法、健全内控制度。
Social audit will have its vitality and bright prospect only when its quality is raised.But in reality,the quality of social audit is low,which leads to more risk of social audit.In the article,the author makes some study on raising the quality of social audit.It pays much attention to optimizing audit environment,standardizing audit procedures,cultivating high-quality audit professionals,enforcing audit laws,periecing audit systems and strengthening audit supervision.
