科技名词定义 中文名称：治理审计 英文名称：Management audit 定 义 ：是指组织内部审计机构和人员依据国家法律、法规、政策和标准，独立、客观地对治理环境、状况进行监督、评价和咨询，提出改善治理的意见或建议的行为。为治理的重要性不断突出，内部审计部门不得不将治理列为优先审计的对象。
我国证券市场审计失败产生的原因、影响及如何有效治理审计失败，构成本文的研究问题。
The disorder brings about a great impact upon the national securities market and a great loss to investors.
从最初直接为所有者服务的财务审计到为管理者服务的经营审计、管理审计向为利益相关者服务的治理审计转变。
It continually changing from the financial audit services for owner to the operating audit for manager to the corporate governance audit for stakeholders.
本文在阐明注册会计师审计合谋形成机理的基础上，结合我国实际剖析审计合谋的动因，并提出防范和治理审计合谋的对策。
In this paper, on the basis of clarifying the formation mechanism of audit collusion of CPA, the causes were analyzed with the reality, and the prevention and control countermeasures were proposed.
应用推荐