[1]赵红梅.试析经营审计的范围[J].常州大学学报(社会科学版),2004,5(02):26-27.
　ZHAO Hongme.An Analysis of the Range of Auditing Business Oper ations[J].Journal of Changzhou University(Social Science Edition),2004,5(02):26-27.
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试析经营审计的范围()
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常州大学学报(社会科学版)[ISSN:2095-042X/CN:32-1821/C]

卷:
第5卷
期数:
2004年02期
页码:
26-27
栏目:
出版日期:
2004-06-25

文章信息/Info

Title:
An Analysis of the Range of Auditing Business Oper ations
作者:
赵红梅
江苏工业学院工商管理系, 江苏常州213016
Author(s):
ZHAO Hongme
Business Administr ation Depa rtment , Jiangsu Polytechnic University, Changzhou 213016, China
关键词:
经营审计;  范围;  内部审计
Keywords:
operational auditing;  range;  internal auditing
分类号:
F239. 0
文献标志码:
A
摘要:
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、非会计业务审计等 概念详细阐述了经营审计的范围。
Abstract:
Oper ational auditing is needed not only for the survival and development of the modern enterpr ise, but also for enchancing its economic efficiency. T he ill- defined range of oper ational auditing affects its validity. T his paper begins by discussing the necessity of defining the range operational auditing. T hen, 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

参考文献/References:

[1] Ar th ur E. wit t e. Managemwent Audit ing : T he present st ate 　　　　og th e Art [M] . Th e Journal of Account ing , 1968 .
[2] 陈思维, 王会金, 王晓霞. 经济效益审计[M] . 北京: 中 　　　　国时代经济出版社, 2002. 179- 180.
[3] Rich ard L. Rat liff . 内部审计原理与技术( 第二版) [M] . 　　　　北京: 中国审计出版社, 2001. 39- 120.
[4] 朱荣恩. 审计学[M] . 北京: 高等教育出版社, 2000. 292 　　　　- 314.

相似文献/References:

[1]蒲蓉,赵红梅.试析经营审计的必要性[J].常州大学学报(社会科学版),2003,4(04):29.
　Purong,Zhao Hongmei.An analysis of the necessity of Operational Auditing[J].Journal of Changzhou University(Social Science Edition),2003,4(02):29.

备注/Memo

备注/Memo:
作者简介: 赵红梅( 1976- ) , 女, 湖北荆门人, 硕士, 主要从事财务管理与审计的教学与研究
更新日期/Last Update: 2004-06-25