...规及会计准则的情况,又检查和评价被审计单位的绩效 情况,充分体现其审计的综合性;在瑞典称为效果审计(Effectiveness Audit), 因为在瑞典重点进行的是效果评估。
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最后笔者采用调查问卷的形式对风险导向审计质量控制的效果进行了调查与分析。
Finally the author used the questionnaire to test the effectiveness of risk-oriented audit quality control.
内部审计的目的就是评价组织控制以确保揭露组织潜在的风险和有效果、效率和经济地达到组织的目标和目的。
The objective of internal audit is to rate the control of organizations, and guarantee to uncover potential risks and achieve the objectives of organizations effectively.
构建完整的经济责任审计评价指标体系,有利于提高经济责任审计工作的质量和效果。
Constructing a complete evaluation index system of economic responsibility audit can help improving the quality and effectiveness of economic responsibility audit.
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