小微企业内部审计外部化研究

Research on Internal Audit Externalization of Small and Micro Enterprises

从企业生命周期理论、核心竞争力理论、委托代理理论、资源基础理论及交易成本理论出发,论证小微企业内部审计外部化的可行性,分析小微企业内部审计外部化造成审计程序复杂化和审计风险扩大等局限性,并对小微企业内部审计外部化模式、对象、合同、报告及评价进行全面设计。

This article demonstrates the feasibility of internal audit externalization of small and micro businesses from the enterprise life cycle theory,core competence theory,principal-agent theory,resource based theory and transaction cost theory. The paper puts forward that the externalization of internal audit of small and micro enterprises leads to the complexity of audit process and the expansion of audit risk. Finally,it designs the audit mode,object,contract,report and evaluation of small and micro enterprises.