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企业内部审计的重要任务之一,是维护企业自身的合法经济权益。这种维护自身合法经济权益的工作比较集中地体现在合同审计上。目前企业内部审计以经济效益审计为工作重点,在审计界已经取得了共识,不存在什么异议。但是,在理论和实践中,对经济效益审计含义的理解,一直存在着分歧。有些人认为,财经法纪审计、管理审计和经济效益审计,是三种并列的审计形式;有些人认为,审计可分为财经法纪审计和经济效益审计两大类,经济效益审计中包括经营审
One of the important tasks of corporate internal audit is to safeguard the company’s own legal economic rights and interests. This kind of work to safeguard its legitimate economic rights and interests is more concentrated in the contract audit. At present, corporate internal audit focuses on economic efficiency audits, and consensus has been reached in the audit community. There is no objection. However, in the theory and practice, there has always been disagreement about the understanding of the meaning of the audit of economic efficiency. Some people think that financial and legal discipline audits, management audits, and economic efficiency audits are three types of parallel auditing forms; some believe that auditing can be divided into two major categories: financial law audits and economic efficiency audits. Economic efficiency audits include business audits.