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心理分析在审计全过程中的运用 被引量:6

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摘要 审计是一项复杂的工作。审计主体在审计过程中会产生不同的心理活动,影响审计主体对审计方法的选择,而审计方法选择的恰当与否,决定了最终的审计成果质量。本文结合审计心理学的理论与实践意义,研究审计主体和审计客体的心理活动,分析两者在审计全过程中,即在审计准备阶段、审计实施阶段和审计终结阶段中的不同心理活动,总结归纳出恰当的审计方法。
作者 黄加敏
出处 《审计月刊》 2016年第7期18-20,共3页
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