CAJ | 학술논문

在当前第三方审核有效性趋于降低的情况下，第二方审核优越性重新被企业重视，国际公司开始重视对自身子公司、供应商、承包商实施的第二方审核。如何完善和发展第二方审核，成为客户（审核委托方）和审核机构亟需解决的课题。深入研究第二方审核的理论基础、审核方案的策划、审核的实施、审核结论的表达、持续改进的理论方法成为第二方审核研究的第一要务。深层次的分析第二方审核的分类及理论支持，以促进第二方审核的发展和推广。
재당전제삼방심핵유효성추우강저적정황하，제이방심핵우월성중신피기업중시，국제공사개시중시대자신자공사、공응상、승포상실시적제이방심핵。여하완선화발전제이방심핵，성위객호（심핵위탁방）화심핵궤구극수해결적과제。심입연구제이방심핵적이론기출、심핵방안적책화、심핵적실시、심핵결론적표체、지속개진적이론방법성위제이방심핵연구적제일요무。심층차적분석제이방심핵적분류급이론지지，이촉진제이방심핵적발전화추엄。
When the effectiveness of the third party auditing tends to be lowering, the advantages of the second party auditing is paid much attention to by enterprises. International companies began to attach importance to the second party auditing for their sub-com- pany, suppliers, and contractors. Therefore, how to perfect and develop the second party auditing has become an emergency topic needed to be solved for customers （clients for auditing） and auditing organizations. It has become the first important task for the re- search of the second party auditing to study the theoretical bases of the second party auditing deeply, the planning for the auditing schema, the enhancement of auditing, the expression of auditing conclusion and the theoretical method of continuous improvement. Besides, the classification and theory support of the second party auditing are analyzed deeply so as to promote the development and popularization of the second party auditing.