论改善和优化审计环境(下)

A Research on Improvement and Optimization of Auditing Circumstances

本文从分析现代审计特征入手 ,界定了内外部审计环境变化对我国审计实践影响的主导要素 ,提出了适应审计环境变化对策性措施 ,并对新世纪审计环境发展趋势进行了展望 ,以期尽快转变观念 ,加快知识、技术创新 ,不断适应知识经济对审计工作带来的全新变化的要求。

In this article,based on the analysis of current auditing features,the main factors affecting domestic auditing activities from variation of internal and external auditing circumstances are defined in details,and the countermeasures to deal with the auditing circumstance variation are proposed as well.At the end,a prospect for the trend of auditing circumstance development in the twenty-first century is offered for the purpose of quickening the transformation of thoughts and the renewal of knowledge and technologies so as to meet with the new demands brought about by knowledge economy upon auditing activities.