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dc.contributor.advisor袁新文
dc.contributor.author王荔钦
dc.date.accessioned2016-02-14T02:47:33Z
dc.date.available2016-02-14T02:47:33Z
dc.date.issued2004-06-05 08:35:24.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/27830
dc.description.abstract安然、世通等大公司财务丑闻发生后,美国国会颁布的《萨班斯—奥克斯利法案》中的相关规定使内部审计的重要性得到了前所未有的关注。这对于内部审计的发展而言,既是一个机会,更是一种挑战。这也引发了笔者对内部审计发展的研究兴趣。本文正是以《萨班斯—奥克斯利法案》对内部审计发展的影响为联结点,对内部审计的发展历史、发展阶段、定义变迁以及产生和发展的动因、动态性等理论问题进行了分析,同时对我国内部审计发展的相关问题进行了探讨。 第一章内部审计的发展进程本章以内部审计的发展历史作为研究起点,并对现代内部审计的不同发展阶段和定义变迁进行了探讨。 第二章内部审计产生和发展的理论分析本章首先用代理理论、受托责任...
dc.description.abstractAfter the financial scandals of Enron and WorldCom, the Sarbanes-Oxley Act was signed into law. Although the act does not contain specific provisions on internal audit, it makes the importance of internal audit become a focus. Undoubtedly, it is both an opportunity and challenge for the development of internal audit. This also motivates my interest and thoughts on the development of internal audit...
dc.language.isozh_CN
dc.relation.urihttp://210.34.4.28/opac/openlink.php?strText=7351&doctype=ALL&strSearchType=callno
dc.source.urihttp://210.34.4.13:8080/lunwen/detail.asp?serial=7790
dc.subject内部审计
dc.subject发展
dc.subject受托责任
dc.subjectInternal audit
dc.subjectDevelopment
dc.subjectAccountability
dc.title内部审计发展的若干理论问题研究
dc.title.alternativeResearch on Some Theoretical Questions of the Development of Internal Audit
dc.typethesis
dc.date.replied2004-06-05
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计学系_会计学
dc.description.note学号:200111007


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