浅析审计文化影响下的持续审计

Analysis on Continuous Audit under the Influence of Audit Culture

审计文化是审计群体在长期实践中形成的物质财富和精神财富的总和,它与审计事业相伴而生,并为审计事业的发展提供方向指引、智力支持和精神动力。持续审计克服了传统审计的时滞性缺陷而更加适应复杂多变的审计环境。持续审计的产生、发展、应用和意义体现了以人为本、与时俱进、注重实践和崇尚道德等审计文化的精髓。

Audit culture is sum of the material wealth and the spiritual wealth combined by audit group in long-term practice,and it coexists with auditing business for audit,and the development of the cause of direction,intelligence provided support and spiritual power.Continuous audit overcomes the traditional audit time lag defects and more adaptable to the complex audit environment.Continuous audit of the emergence,development,application and meaning just reflects the people-oriented,keeping pace with The Times,pay attention to practice and advocating morality these audit culture essence.