摘要
科学审计要体现出科学发展的先进性,就必须随着传统审计项目向管理、风险类审计项目的转变而发生变化。具体体现在:一是以"科学立项"为方针,实现科学审计与企业环境的契合;二是以"科学调研"为目的,实现科学审计与审前准备的契合;三是以"科学编制"为需求,实现科学审计与方案运行的契合;四是以"科学布局"为策略,实现科学审计与实施过程的契合。
In order to embody the advanced nature of the scientific development,scientific audit should change with the traditional audit projects transformed to the management and risk type of audit projects.Scientific audit is shown by：（1）based on ＂ science project＂ policy,realize the coincidence of scientific audit with enterprise environment;（2）taking ＂ scientific research＂ as the purpose,realize coincidence of scientific audit with pre-trial preparation;（3）taking ＂the scientific compilation＂ as the demand,realize coincidence of scientific audit with scheme;（4）based on ＂scientific layout＂ strategy,realize coincidence of scientific audit with implementation process.
出处
《胜利油田党校学报》
2015年第4期109-111,共3页
Journal of The Party School of Shengli Oilfield
关键词
科学审计
立项
实施
契合
scientific audit
project establishment
implementation
coincidence
