会计研究
會計研究
회계연구
ACCOUNTING RESEARCH
2009年
11期
82-86
,共5页
国家审计%边界%审计关系人%延伸审计
國傢審計%邊界%審計關繫人%延伸審計
국가심계%변계%심계관계인%연신심계
我国的现实国情对国家审计提出了较高的要求,然而国家审计的供给是有限的,原因之一就是客观上存在着国家审计边界.本文首先回顾了国家审计的概念,审计关系人模型和审计职业怀疑边界,接着介绍了一个审计环境,然后从拓展审计关系人入手,论述了审计成果与审计延伸比例和延伸半径之间的关系,得出了最优延伸比例和最佳延伸半径的结论.
我國的現實國情對國傢審計提齣瞭較高的要求,然而國傢審計的供給是有限的,原因之一就是客觀上存在著國傢審計邊界.本文首先迴顧瞭國傢審計的概唸,審計關繫人模型和審計職業懷疑邊界,接著介紹瞭一箇審計環境,然後從拓展審計關繫人入手,論述瞭審計成果與審計延伸比例和延伸半徑之間的關繫,得齣瞭最優延伸比例和最佳延伸半徑的結論.
아국적현실국정대국가심계제출료교고적요구,연이국가심계적공급시유한적,원인지일취시객관상존재착국가심계변계.본문수선회고료국가심계적개념,심계관계인모형화심계직업부의변계,접착개소료일개심계배경,연후종탁전심계관계인입수,논술료심계성과여심계연신비례화연신반경지간적관계,득출료최우연신비례화최가연신반경적결론.
Chinese current situation calls for a great deal from the government audit, though the supply of government audit is limited which could be accounted for to some degree by the existing government audit boundary. The paper firstly reviews the concept of government audit, audit rela-tionship model and audit skepticism boundaries, then introduces an audit environment, and then based on the expanded audit relationship mod-el, illustrates the relationship between the audit performance and outspread audit ratio and radius, and finally arrives at the optimum outspread audit ratio and radius.
