摘要
在知识经济条件下 ,建立与之相适应的审计理念与审计方式 ,应转移审计内容和审计目标的重点 ,配套改革审计制度 ;改革审计技术、审计方式 ;注重审计结果的服务作用 ;大力发展注册会计师事业 ,推动会计师事务所的规模经营。
Under the condition of intellectual economy,in order to set up the concept and pattern of related auditing,it is necessary to divert auditing contents and the key point of auditing target,to reform auditing system,auditing technology and auditing mode,to lay stress on the service function of auditing results,to devote major efforts to develop accountants and to promote business scale of certified public accountants.
出处
《吉林省经济管理干部学院学报》
2001年第6期20-21,共2页
Journal of Jilin Province Economic Management Cadre College
关键词
知识经济
审计理念
审计方式
Intellectual economy
Concept of auditing
Pattern of auditing