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国家审计质量衡量指标的探讨——基于我国财政财务收支审计的分析 被引量:1

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摘要 本文从我国财政财务收支审计出发,对实证研究中国家审计质量的衡量指标进行了深入的分析,认为国家审计质量的衡量指标应该是由反映审计工作第一过程——审计检查过程的指标和反映审计工作第二过程——被审计单位针对审计检查出的违规行为进行纠正过程的指标所组成的指标体系,具体包括应纠正违规金额、纠正类型、纠正金额以及纠正率等指标。
作者 董延安
出处 《审计月刊》 2008年第4期11-13,共3页
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