论审计期望差距及其控制

On Auditing Expectation Gap and Its Control

公众对审计的期望与审计人员自身对审计工作与结果的期望之间存在着差距。审计期望差距可以 进行静态描述和动态分析,并从宏观和微观两个层面上进行控制。

There exists a gap between peoples auditing expectation and audit personnels expectation on the auditing processes and results which reflects the different knowledge and understanding about auditing control on both sides. Auditing expectation gap can be bridged on the basis of static description, dynamic analysis, macro-control and micro-control.