致力于审计质量的内部审计工作思考

Reflection on Internal Audit Work Devoted to Audit Quality

在现代企业管理制度确立之后,内部审计作为内部控制体系的重要组成部分,发挥的作用越来越显著,如何提高审计质量,已经成为焦点问题。对比国内外审计质量标准,针对内部审计工作的现状,分析审计质量方面存在的问题,提出改善的方法和建议,以期对提高审计质量、促进审计成果运用具有一定的参考意义和指导价值。

After the establishment of modern enterprise management system,internal audit has played a significant role as an important part of internal control system.How to improve audit quality has become a focus issue and led an increasingly significant role.This paper compares the differences of audit quality standards at home and abroad,and analyzes the existing problems in audit quality.Finally,it summarizes the improvement methods and suggestions,expecting to make some reference value.