| 论内部审计的几个问题 |
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| 引用本文： | 鹤翔. 论内部审计的几个问题[J]. 兰州大学学报(社会科学版), 2000, 0(2) |
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| 作者姓名： | 鹤翔 |
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| 作者单位： | 兰州商学院会计系!甘肃兰州730020 |
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| 摘 要： | 本文对我国内部审计的地位、职能和作用作了较为全面的分析 ,提出了内部审计在五个不同层次上的独特地位 ,评述和总结出了内部审计具有的三大职能及具体表现 ,并对内部审计的作用从一般经济条件和特定经济条件两个方面进行了新的分析。
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| 关 键 词： | 内部审计 职能 地位 作用 |
On Problems of Enterprise Self-Auditing |
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| Abstract: | WT5BZ]:With regard to inner auditing the paper makes an overall survey of its position, function and effect. Firstly, the special position of inner auditing is discussed at five respective levels and then its three functions and forms are explored. Finally the author makes a further analysis of its effects in the normal and special economic situations. |
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| Keywords: | WT5BZ]:inner auditing function position effect |
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