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审计学教学提纲2012,9.doc

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文档介绍:several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measuremen计的概念不是一成不变的,它随着政治经济条件的变化,以及对象、职能、任务、方法的发展而不断发展。
审计的基本特征
独立性——保证审计工作顺利进行的必要条件
[注意]独立并非绝对,必须在宪法和法律的范围内工作。
权威性——审计监督正常发挥作用的重要保证,由独立性决定。
审计的属性——独立性的经济监督活动
为充分表达审计的这一性质,在审计机构的设置和审计工作过程中,必须遵循以下原则:机构独立、经济独立、精神〔人员〕独立。
国外各审计组织在谈到审计性质时,也都十分强调审计的独立性。如:美国注册公共会计师协会,最高审计机关国际组织〔INTOSAI〕
?审计作为独立性的经济监督与其他专业性的经济监督有什么区别与联系?
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured17
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for