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我国内部审计独立性问题探讨 被引量:1

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摘要 独立性是内部审计的灵魂,内部审计独立性的提高是完善内部审计的关键。文章从内部审计独立性的内涵入手,探讨了我国内部审计独立性的现状,在此基础上提出了提升内部审计独立性的对策。
出处 《中国集体经济》 2009年第11S期120-120,共1页 China Collective Economy
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  • 1廖洪,邹冉.从一项调查看我国内部审计现状[J].审计月刊,2006(7):32-33. 被引量:19
  • 2北京市内审协会,2006,“北京市内部审计情况调研报告”,北京市审计局网站,www.bjab.gov.cn/news_search/showsingle.asp?which=6071 2006-12-1.
  • 3[美]罗伯特·莫勒尔,2006,《布林克现代内部审计学(第六版)》,中译本(李海风等译),中国时代经济出版社.
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  • 7Ramamoorti, Sridhar, 2003,Internal Auditing: History, Evolution, and Prospects, In: Bailey, Jr., Andrew D., Audrey A. Gramling, Sridhar Ramamoorti (ed.). Research Opportunities in Internal Auditing. The Institute of Internal Auditors Research Foundation.
  • 8The IIA Research Foundation, 2003, Internal Audit Reporting Relationships: Serving Two Masters, Altamonte Springs, FL.:The Institute of Internal Auditors.
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