试论现代社会经济特征下的企业财务审计

Probe into Business Financial Audit under the Economic Features of Modern Society

现代企业财务审计是现代社会经济发展的必然产物。现代企业财务审计是现代企业环境和现代审计环境相结合的产物。现代企业财务审计呈现出审计范围国际化、审计领域扩大化、审计层次立体化、审计内容复杂化、审计主体的多元化、审计行为的规范化和审计技术科学化等特点。

Modern business financial audit is the inevitable product of the development of modern society economy. It is the product of the combination of the environment of modern businesses and the environment of modern audit. Modern business financial audit presents its features as follows: internationization of audit scope,enlargization of audit area, stereoscopication of audit layers, complexization of audit contents, multiplization of audit subjects, specification of audit action, scientification of audit technique and so on.