审计主体,是指在审计活动中主动实施审计行为,行使审计监督权的审计机构及其审计人员.审计主体贯穿着审计信息产生过程的始终,对审计信息质量起着决定作用,是制约审计信息质量的第一因素。
一、规范审计主体(Audit Subject)行为,提高审计执法环境,建立低风险内控制度(Intornal ControlSystem)1、树立审计机关全员风险意识,提高审计人员的素质。
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This part discusses topics including the establishment of an effective audit system, the carrying out of the environmental audit ,as well as the problems which should be paid attention to. Environmental audit is a new branch of audit subject.
本部分介绍了我国应建立有效的环境审计体系、各审计主体环境审计的开展以及开展环境审计应注意的问题等方面进行了论述。
参考来源 - 我国环境审计研究·2,447,543篇论文数据，部分数据来源于NoteExpress
文章拟从我国实际出发，对注册会计师充任内部审计主体这一形式进行探讨。
Based on out countrys reality, this paper discussed the pattern of certified public accountant working as internal audit subject.
最后针对审计风险的成因从审计客体与审计主体两个方面提出了一些审计风险的控制措施。
Finally from the factors of audit risk, this paper makes some Suggestions of control measures to the audit risk from two aspects.
合理审计假设应包括：经济责任关系假设、正当怀疑假设、可验证性假设和审计主体假设。
Reasonable auditing postulates include: relation of economic responsibility postulate, just suspicion postulate, testability postulate and auditing entity postulate.
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