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本文阐述了审计质量与审计成果应用效果之间的关系;结合工作实际,提出了做好审前准备、审计过程流程控制、创新审计技术方法、提高审计报告质量和审计人员素质、建立三级复核、审计审理和责任追究机制等八个提高审计质量的方法和途径;并以实际开展的审计项目为例,说明高质量的审计成果容易得到很好应用,转化为企业的管理措施和经营行为,不断提高企业的管理水平。
This paper describes the relationship between audit quality and the application of audit results. According to the actual work, the paper puts forward the methods of pre-audit preparation, process control of audit process, innovative audit techniques, improving the quality of audit reports and auditors, and establishing a three-level review , Audit and accountability mechanisms, etc. Eight audit methods and ways to improve the quality of audit; and the actual audit project as an example, indicating that high-quality audit results easy to be well applied into the management of enterprises and business practices, Constantly improve the management of enterprises.