| 政府审计质量管理存在的问题及对策 |
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| 引用本文： | 张红卫,韩东海,李曙光.政府审计质量管理存在的问题及对策[J].石家庄铁道学院学报(社会科学版),2010,4(3):52-55. |
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| 作者姓名： | 张红卫 韩东海 李曙光 |
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| 作者单位： | 张红卫(河北经贸大学,信息技术学院,河北,石家庄,050061);韩东海(石家庄铁道大学,财务处,河北,石家庄,050043);李曙光(河北省审计厅,河北,石家庄,050051) |
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| 摘 要： | 审计质量是政府审计工作的“生命线”。如何确立质量意识，加强质量管理，构建科学的审计质量管理体系，提高审计工作的效果，以满足党委政府和公众需求，规避审计风险是全省各级审计机关迫切需要解决的问题。从机制创新的角度着手，对当前审计质量管理的现状进行了分析并提出了新型的审计质量管理模式。
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| 关 键 词： | 政府审计 审计质量管理 模式 |
| 收稿时间： | 2010/6/20 0:00:00 |
Problems in Official Audit Quality Control and Countermeasures |
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| Authors: | ZHANG Hong wei HAN Dong hai and LI Shu guang |
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| Institution: | 1. College of Information ＆ Technology, Hebei University of Economics and Business,Shijiazhuang 050061, china 2. Finance Department, Shijiazhaung Tiedao University, Shijiazhuang 050043, China; 3. Audit Department of Hebei Province, Shijiazhuang 050051, China) |
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| Abstract: | Audit quality is the lifeline to official audit. It is the pressing problem with all levels of auditing offices across the whole province to recognize the importance of audit quality, strengthen quality control and develop a scientific system over quality control so as to satisfy the demands of government and the general public to avoid the possible audit risks. This paper, from the angle of mechanism innovation, makes an analysis of the ongoing practice in audit quality control and puts forward a new mode of audit quality management. |
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| Keywords: | public sector audit Audit quality management mode |
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