| 具体审计方法的运用探讨 |
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| 引用本文： | 晁梦鹤.具体审计方法的运用探讨[J].安阳工学院学报,2004(1):88-90. |
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| 作者姓名： | 晁梦鹤 |
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| 作者单位： | 安阳市审计局,河南,安阳,455000 |
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| 摘 要： | 传统意义上的审计方法指的是账户基础审计方法,它的入手点是账户,路径是会计系统的核算程序.现代审计方法主要指基础制度审计方法.它的入手点是内部控制,其基本路径是内部控制到会计核算系统.
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| 关 键 词： | 审计方法 通用审计程序 审计标准 内部控制制度 |
| 文章编号： | 1671-928X(2004)01-0088-03 |
| 修稿时间： | 2003年11月18日 |
Application of Concrete Audit Methods |
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| CHAO Meng-he.Application of Concrete Audit Methods[J].Journal of Anyang Institute of Technology,2004(1):88-90. |
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| Authors: | CHAO Meng-he |
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| Abstract: | Traditional audit methods means the ones based on account foundation. Its beginning point is accounts and its path is accounting procedure in accountancy system. Modern audit methods means the ones based on basic system. Its beginning point is inner control and its basic path is from inner control to accountancy - audit system. |
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| Keywords: | audit methods common audit procedure audit standards the system of inner control |
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