期刊文献+

基于审计创新的敏感性环境原因的研究

下载PDF
导出
摘要 当下审计业务正处在革新状态中,政治局面变化、社会方面的经济状况、政令更改、思想转变以及审计职员个人技能都属于会对审计革新造成影响的环境行因素。围绕这些因素展开关于敏感性的探析,探索其中最关键的敏感因素,再针对某些因素实施机理研究,以此帮助审计业务实现革新。
作者 滕海琳
出处 《商场现代化》 2015年第7期256-257,共2页
  • 相关文献

参考文献3

二级参考文献18

  • 1肖振东.公共投资项目绩效链审计模式探析[J].审计月刊,2006(10):12-13. 被引量:2
  • 2Christopher Pollitt. 2003. Performance Audit in Western Europe: Trends and Choices. Critical Perspectives on Accounting 14:157-170.
  • 3Funnell.W.2003. Enduring fundamentals: constitutional accountability and Auditors-General in the reluctant state. Critical Perspectives on Accounting 14- 107-132.
  • 4James E. Guthrie, and Lee D. Parker. 1999. A Quarter of a Century of Performance Auditing in the Australian Federal Public Sector: A Malleable Masque. Abacus 3- 302-332.
  • 5Ken S. C et al. 2004. Implementing Performance Measurement Innovations: Evidence from Government. Accounting, Organizations andSocietv 29: 243-267.
  • 6Kerry Jacobs. 1998. Value for Money Auditing in New Zealand: Competing for Control in the Public Sector. British Accounting Review 30: 343-360.
  • 7Linda M. English. 2007. Performance Audit of Australian Public Private Partnerships: Legitimizing Government Policies or Providing Independent Oversight? Financial Accountability & Management 3: 313-336.
  • 8Michael Barzelay. 1997. CentralAudit Institutions and Performance Auditing: A Comparative Analysis of Organizational Strategies in the OECD. Governance: An International Journal of Policy and Administration 3: 235-260.
  • 9Nirmala D.Nath. 2010. Public Sector Performance Auditing in Fiji: A Hermeneutical Understanding of the Emergence Phase. Working paper.
  • 10Power M. 2003. Auditing and the Production of Legitimacy. Accounting, Organizations and Society 28.. 379-394.

共引文献93

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部