CAJ | 학술논문

内部审计质量是内部审计的生命，如何加强内部审计的质量控制是近年来理论界与实务界普遍关注的问题，安徽省电力公司审计工作始终坚持“审计质量是审计永恒的追求”思想，在审计工作中不断探索质量的内在动因，并提出了内部审计质量满足于“管理层需求”的理念，围绕这一理念，近几年以“审计流程标准化建设”、“审计质量外部评估”及“审计信息化建设”等主要工作，充分体现了安徽省电力公司借助“客户满意度”理念提升审计质量的实践工作。
내부심계질량시내부심계적생명，여하가강내부심계적질량공제시근년래이론계여실무계보편관주적문제，안휘성전력공사심계공작시종견지“심계질량시심계영항적추구”사상，재심계공작중불단탐색질량적내재동인，병제출료내부심계질량만족우“관리층수구”적이념，위요저일이념，근궤년이“심계류정표준화건설”、“심계질량외부평고”급“심계신식화건설”등주요공작，충분체현료안휘성전력공사차조“객호만의도”이념제승심계질량적실천공작。
The internal audit quality is the core of the internal audit, so how to strengthen its control has been an issue wildly con-cerned by both theoretical and practical communities in recent years. According to the practice, I The paper thinks we should adhere to the principle that audit quality be the perpetual pursuit of audit, constantly explore the internal cause of quality improvement, and insist on the ideology of meeting the management demand with internal audit quality. We should then improve the audit quality through the“audit process standardization construction”, “external audit quality evaluation”and “audit informationization construction”.