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浅谈内部审计与外部审计的协调
引用本文:张艳秋.浅谈内部审计与外部审计的协调[J].白城师范学院学报,2005(4).
作者姓名:张艳秋
作者单位:白城师范学院监审处 吉林白城137000
摘    要:审计在经济管理中处于重要的地位,积极探索内部审计与外部审计相互结合相互协调,建立健全审计监督约束机制,充分发挥审计部门的职能作用,最大限度地减少企业经营风险和管理漏洞,保证各项经营目标的顺利实现。

关 键 词:内部审计  外部审计

On the Coordination between Internal and External Auditings
ZHANG Yan-qiu.On the Coordination between Internal and External Auditings[J].Journal of Baicheng Normal College,2005(4).
Authors:ZHANG Yan-qiu
Abstract:Auditing plays an important role in economic management.Thus,we must utilize the mutual coordinative channels between internal and external auditings to establish and refine the supervision and inhibiting mechanism in auditing,fully give play to the function of the auditing department,minimize the risk of enterprises and the loopholes in management,and pledge to realize various goals in management smoothly.
Keywords:internal auditing  external auditing
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