CAJ | 학술논문

文明审计是审计文化的重要组成部分，是审计文明的外在表现形式。文明审计是历史发展的产物，具有必然性、时代性和长期性。文明审计必须从建立责任机制、教育监督机制、约束机制和激励机制入手，树立文明审计理念和文明审计规范，促进审计干部文明审计，鼓励审计干部做文明审计模范。
문명심계시심계문화적중요조성부분，시심계문명적외재표현형식。문명심계시역사발전적산물，구유필연성、시대성화장기성。문명심계필수종건립책임궤제、교육감독궤제、약속궤제화격려궤제입수，수립문명심계이념화문명심계규범，촉진심계간부문명심계，고려심계간부주문명심계모범。
Civilized audit, as an important part of audit culture, is the external manifestations of audit civilization. As the product of historical development, civilized audit is inevitable, long-termed and advancing with the times. In accordance with the law is the fundament of civilized audit, and seeking truth from facts is the core, treating people equally is the reflection, warm service is the purpose, honesty and self-discipline is the guarantee, being willing to sacrifice is the performance. Civilization audit must start with the establishment of accountability mechanisms, educational oversight mechanism, restraint mechanisms and incentive mechanisms, also we should establish ideas and norms of civilized audit, promote the audit cadres＇s civilized audit, encourage the audit cadres to be pioneers of civilized audit.