| 审计认证——从司法证明中得到的启示 |
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| 引用本文： | 孟军. 审计认证——从司法证明中得到的启示[J]. 湖北广播电视大学学报, 2003, 20(4): 107-108 |
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| 作者姓名： | 孟军 |
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| 作者单位： | 十堰广播电视大学,湖北,十堰,442000 |
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| 摘 要： | 审计证据在审计过程中非常重要,我们在理论和实践中对审计证据的认定谈得很少。本文试从司 法证明的认证的角度出发,试讨论一下审计认证的概念、内容和方式等基本问题。
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| 关 键 词： | 审计认证 审计证据能力 审计效力能力 |
| 文章编号： | 1008-7427(2003)03-0107-02 |
| 修稿时间： | 2003-09-15 |
Audit Certification——Enlightenment from the Judicature Attestation |
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| MENG Jun. Audit Certification——Enlightenment from the Judicature Attestation[J]. Journal of Hubei Radio& Televisonuniversity, 2003, 20(4): 107-108 |
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| Authors: | MENG Jun |
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| Abstract: | Evidence is very important in the process of the audit, however, we have very little consideration on it in the theory and practice. This paper attempted to discuss some basic problems such as concept, content and method of audit certification from the angle of judicature attestation. |
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| Keywords: | audit certification audit evidence capability audit effect capability |
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