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dc.contributor.advisor袁新文
dc.contributor.author洪少丹
dc.date.accessioned2016-02-14T02:51:09Z
dc.date.available2016-02-14T02:51:09Z
dc.date.issued2007-06-14 09:00:08.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28500
dc.description.abstract2003年3月国家审计署重新颁布《审计署关于内部审计工作的规定》,中国内部审计协会自2003年4月起,陆续发布《内部审计基本准则》、《内部审计人员职业道德规范》以及24个具体准则和2个内部审计实务指南。这标志着我国内部审计迈上了法制化、规范化、职业化的新台阶。但如同任何新生事物一样,内部审计规范化、职业化也有一个逐步发展、完善的过程,在这一过程中不可避免的会出现一些问题和矛盾。就内部审计规范而言,主要是与国家审计、社会审计相比,内部审计规范起步较晚,体系不够健全,从而影响了内部审计的发展。正因如此,研究我国内部审计规范问题,对促进内部审计法制化、规范化和职业化建设具有重大意义。本文依据我国审计...
dc.description.abstractIn March, 2003, the National Audit Administration issued Regulations of Internal Audit. Since April, 2003, China Association of Internal Audit has issued the Basic Standards of Internal Audit, Ethics of Internal Auditing Staff, twenty-four concrete guidelines and two guides to internal audit. This shows that internal audit in our country has entered the new era of legalization, standardization and...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=13428&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=14759
dc.subject内部审计规范
dc.subject法律规范
dc.subject内部审计准则
dc.subjectInternal Audit Standards
dc.subjectLegal Standards
dc.subjectInternal Audit Norms
dc.title我国内部审计规范若干问题探讨
dc.title.alternativeSome Issues of Internal Audit Standards in China
dc.typethesis
dc.date.replied2007-06-10
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:200211010


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