| 论如何提高社会审计质量 |
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| 引用本文： | 薛静.论如何提高社会审计质量[J].韶关学院学报,2000,21(5):32-35. |
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| 作者姓名： | 薛静 |
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| 作者单位： | 嘉应学院财经系,广东,梅州,514015 |
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| 摘 要： | 社会审计只有提高审计质量,才具有生命力和发展前景,但现实中仍存在着不少社会审计质量不高、导致社会审计风险加大的情况.本文就如何提高社会审计质量、从优化执业环境、规范审计程序、培养高素质审计队伍、严格审计执法、健全内控制度、加强行业检查监督等方面进行了一些探讨.
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| 关 键 词： | 社会审计 质量 社会审计人员 |
| 文章编号： | 1007-5348(2000)05-0032-04 |
| 修稿时间： | 2000年4月15日 |
On Raising the Quality of Social Audit |
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| XUE Jing.On Raising the Quality of Social Audit[J].Journal of Shaoguan University(Social Science Edition),2000,21(5):32-35. |
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| Authors: | XUE Jing |
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| Abstract: | Social audit will have its vitality and bright prospect only when its quality is raised.But in reality,the quality of social audit is low,which leads to more risk of social audit.In the article,the author makes some study on raising the quality of social audit.It pays much attention to optimizing audit environment,standardizing audit procedures,cultivating high-quality audit professionals,enforcing audit laws,periecing audit systems and strengthening audit supervision. |
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| Keywords: | social audit quality social auditor |
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