审计人员的行为对审计的影响

范文编号:KJ1377 范文字数:9481

关键词：审计 审计行为 职业品德 专业胜任能力

审计人员的行为对审计的影响

内容摘要：1989年4月，中国审计学会对审计的定义是：“审计是由专职机构和人员，依法对被审计单位的财政、财务收支及其有关的经济活动的真实性、合法性、效益性进行审查，评价经济责任，用以维护财经法纪，改善经济管理，提高经济效益，促进宏观调控的独立性经济监督活动。”由此，审计人员的行为对审计过程和审计结果有着重大的影响，本文主要从审计人员的职业品德和专业胜任能力等三方面来入手，分析审计人员的行为对审计的影响，并且找出其中存在的问题，提出全面、有效提高审计人员道德素养和专业能力的相应对策。
 
 
 
 Abstract: April 1989, the Chinese Audit Society defines the aduit as: "Audit is a full-time institutions and personnel, according to the audited unit revenues and expenditures and their economic activities related to the authenticity, legitimacy and efficiency of thereview, assess financial responsibility for maintenance of financial law and order, improving economic management, improving economic efficiency, and promote the economic independence of macro-control monitoring activities. "Thus, the behavior of auditors and the audit results of the audit process has a significant impact, this articlemainly from the auditor's professional qualities and professional competence to three aspects, analyzes the behavior of the auditor of the audit and to identify the existing problems, a comprehensive, effectively improve the auditor's professional competence and moral qualities and corresponding countermeasures .
 
 Key words: aduit  aduit reports  ethics  professional competence
 
 
目  录
 
绪论………………………………………………………………………3
问题的提出……………………………………………………………3
研究的对象……………………………………………………………3
研究的目的……………………………………………………………3
审计人员的行为对审计影响的分析……………………………………4
外部审计人员的行为对审计的影响…………………………………4
内部审计人员的行为对审计的影响…………………………………8
提高审计人员行为的对策……………………………………………10
参考文献……………………………………………………………………………12

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