试析经营审计的范围

An Analysis of the Range of Auditing Business Operations

经营审计是现代企业生存和发展的需要 ,也是企业提高经济效益的必然要求 ,但经营审计范围界定不清将直接影响其有效性。本文从经营审计范围界定的必要性出发 ,以其定义、目标为基础 ,借助受托责任、内部控制、管理审计。

Operational auditing is needed not only for the survival and development of the modern enterprise, but also for enchancing its economic efficiency. The ill-defined range of operational auditing affects its validity. This paper begins by discussing the necessity of defining the range operational auditing. Then, on the basis of the definition and objective of operational auditing, the author expounds the range of operational auditing in terms of concepts such as management auditing and internal control.