全面探讨审计工作体系、审计科学体系、审计组织体系、审计教育体系和审计方法体系。

This paper has researched the work system of audit, the science system of audit, the organization system of audit, the education system of audit and the method system of audit.

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内部审计是审计体系的重要组成部分，在新形势下，我国的内部审计工作还存在很多问题和缺陷。

The internal audit is the important part of audits system, under the new situation, our state's of the internal audit work exists a lot of problems and drawback.

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所以，本文以审计工作质量为研究对象，提出了会计师事务所审计工作质量评价指标体系的建设性构想。

So, through the research on audit work quality, this paper raises the constructive concept of evaluation index system in the certified public accountants.

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