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应国际内部审计师协会常务主席彼得·威尔逊先生邀请,由国家审计署组织城乡建设部、水电部和建材局内部审计负责人,赴美国华盛顿及旧金山两市对企业内部审计情况进行了考察。通过这次考察,对美国企业的内部审计状况,有了初步的了解。一、审计体系的现状美国审计体系由三部分组成:一是国家审计,二是内部审计,三是社会审计,即注册会计师事务所。三个部分可以互相配合、补充,但相互间均无领导关系,各自独立完成审计任务。
At the invitation of Mr. Peter Wilson, executive chairman of the International Association of Internal Auditors, the National Audit Office organized the Ministry of Urban-Rural Development, the Ministry of Water Resources and the Director of Internal Audit of the Building Materials Bureau, and went to Washington and San Francisco to investigate the internal audit of the company. Through this visit, we have a preliminary understanding of the internal auditing situation of U.S. companies. First, the current status of the audit system The United States audit system consists of three parts: First, the national audit, the second is the internal audit, and the third is the social audit, that is, a certified public accountant firm. The three parts can complement each other and supplement each other, but they have no leadership relationship with each other and each independently completes the audit task.