| 论审计策略 |
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| 引用本文： | 叶忠明.论审计策略[J].郑州航空工业管理学院学报(管理科学版),2001,19(2):5-8. |
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| 作者姓名： | 叶忠明 |
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| 摘 要： | 经传统的审计风险理论、制度基础审计和成本效益原则为基础，提出了审计策略的全新概念，并对制定和运用审计策略的现实意义、特征和前提进行深入的探讨，结合审计工作论述了制定审计风险策略、运用审计程序策略和确定审计范围策略的基本思路。
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| 关 键 词： | 审计策略 风险理论 成本效益 |
| 文章编号： | 1007-9734(2001)02-0005-04 |
| 修稿时间： | 2001年3月5日 |
On Auditing Strategy |
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| YE Zhong-ming.On Auditing Strategy[J].Journal of Zhengzhou Institute of Aeronautical Industry Management,2001,19(2):5-8. |
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| Authors: | YE Zhong-ming |
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| Institution: | YE Zhong-ming |
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| Abstract: | Based on traditional auditing risk theory system-based auditing and cost-benefit principle,the paper puts forward a completely new concept of auditing strategy,discusses in detail the practical significance,characteristics and prerequisites of drawing up and implementing auditing strategy and provides essential ideas for drawing up auditing risk strategy,applying auditing procedure strategy and defining auditing scope strategy. |
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| Keywords: | auditing strategy risk theory cost-benefit |
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