审计整改机制的有效性研究
Research on the effectiveness of audit rectification mechanism
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| DOI |
10.12208/j.jmba.20250001 |
| 刊名 |
Journal of Modern Business Administration
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| 年，卷(期) |
2025, 5(1) |
| 作者 |
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| 作者单位 |
南京审计大学 南京
|
| 摘要 |
近年来，随着审计技术的不断发展，审计地位的逐步提高，审计范围不断扩大，审计人员在工作中发现了各种问题，但是遗憾的是部分发现的问题并没有很快得到整改，造成了许多屡审屡犯的现象。为了做好审计整改这一下半篇文章，相应的整改机制也应该持续优化。
|
| Abstract |
In recent years, with the continuous development of audit technology, the gradual improvement of audit status, and the expansion of audit scope, auditors have discovered various problems in their work. Unfortunately, some of the problems discovered have not been rectified quickly, resulting in many repeated violations. In order to do a good job in auditing and rectification, the corresponding rectification mechanism should also be continuously optimized.
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| 关键词 |
审计整改；政府审计；整改评价
|
| KeyWord |
Audit rectification; Government audit; Rectification evaluation
|
| 基金项目 |
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| 页码 |
1-4 |
李舒晨*.
审计整改机制的有效性研究 [J].
现代工商管理.
2025; 5; (1).
1 - 4.