managerial auditing meaning in Chinese
管理审计
Examples
- The analysis of the agents of managerial auditing in different type of enterprises
管理审计在不同企业形态中的动因分析 - The reason for selecting this title : for one thing , psma can be used to promote managerial auditing , for another , it can be as instruction to the enterprise
由于管理审计评价标准一方面可以用来推动管理审计的发展,另一方面又可以指导企业管理实务,所以,本文选择这个课题。 - ( 2 ) background related to the title : many reasons for the lower level . the main reasons : vague knowledge to the nature of managerial auditing . shortage of feasible appraise standard and auditors ’ inferior management knowledge
( 2 )选题背景:管理审计处于较低水平的原因很多,主要的原因是:对管理审计的本质认识不清、缺乏可行的评价标准和审计准则及审计人员的素质不适应管理审计的要求。 - Chapter one : talks mainly about the reasons of research on appraise standard for managerial auditing ( psma ) 。 ( 1 ) brief review of managerial auditing ( ma ) : managerial auditing with history of 70 years ; four support forces for advancing the development of managerial auditing : managerial professional internal 、 governmental and cpa ; before 1960 ’ s , the preliminary stage with characteristic of non ? standard and non ? regulation ; after 1960 ’ s , the second stage : progress and perfect with characteristic of standard and regulation . overall , it is still on lower lever
本章的主要内容如下: ( 1 )管理审计历史的简要回顾:管理审计的历史已有70多年;推动管理审计发展的四支力量是管理职业界、内部审计界、政府审计界和民间审计界; 20世纪60年代以前,是管理审计的起步和探索阶段,管理审计总体上处于不规范和无准则状态; 20世纪60年代之后,管理审计进入发展和完善阶段,朝着标准化、准则化和规范化的方向发展,但总体上还处于较低的发展水平。