浅析企业内部审计质量控制中的督导工作

On Supervising of Auditing Quality Control within Enterprises

审计质量是审计工作的生命线。近年来,审计项目质量在总体上呈现出逐步提高的趋势,但是仍然存在很多问题。为了提高审计质量,应当建立健全审计督导机制,明确"以人为本"的审计督导理念,加强审计督导队伍管理,利用现代信息技术手段开展督导工作。

Audit quality is the lifeline of the audit work. In recent years, audit item quality presents a trend of gradual improvement in general. However, there are still a lot of problems in it. In order to improve audit quality, we should establish and improve auditing supervision mechanism, have a clear auditing supervision sense of People- oriented, enhance management of auditing supervision team and use modem information technology to carry out su- pervision work.