审计环境结构分析

Structural Analysis of Auditing Environment

审计环境是制约审计质量诸多因素之一，良好的环境氛围可促进审计事业持续、健康发展。审计环境是一个多层次、综合性、结构复杂的体系，它是审计理论结构的重要组成部分，近来逐渐引起了审计理论界的关注。

：Auditing environment is one of the factors restricting auditing quality. Proper environment is able to accelerate a steady and healthy development of auditing. Auditing environment is a multi-fold, comprehensive sy stem with complex structure. It makes an important part of the auditing theoreti cal structure and attracts much attention from the auditing theory circle.