初步审计策略
初步审计策略-
初步审计策略及其认识上的偏差
Preliminary Audit Strategies and Its Errors in Recognition
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将初步审计策略易名为系统导向审计策略更能体现其方法特征。
Changing " preliminary audit strategies " to " system-based Audit strategies " shows the character of the method better .
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认为初步审计策略是审计单个认定可选用的方法，而不是整个审计的方法的说法不仅脱离实际，而且也制约了它在实务中的应用，理论上应尽快对其进行修正。
It is not only disembodied but also restricting the application of practice regarding " preliminary audit strategies " as a way to be used to audit single designate and not to be used to whole audit . It should be corrected as soon as possible in the theory .