补充审计

补充审计质疑&兼谈中国独立审计健康发展之路

Queries on the Objective of " Supplementary Auditing " & Taking Account of the Healthy Development Step of China Independent Audit

本文首先对出台补充审计政策的主要目的提出质疑，然后从中国审计市场环境的实际出发，对中国独立审计健康发展之路作一些探讨。

In this paper , by raising queries as to the main objective of the newly formulated " supplementary audit " policy of China and integrating the present audit market environment of China , the author probes into the healthy development step of China 's independent audit .

对此，本文提出相应的配套措施：补充完善审计准则；

I give out equivalent measures : Perfect auditing standards ;

外因即从不完善的市场环境和会计审计制度角度分析；补充了审计技术落后对审计失败的影响。

External causes that are analyzing it from big environment and audit system .

市场经济条件下，现代企业制度对以国家审计为主导，内部审计为基础，社会审计为补充的审计体制提出了新的要求。

Under the market economy , modern enterprises system puts a new requiremnt onthe old audit system " dominated by state audit , based on intemal audit and complemented by socialaudit " .

研究两者的相关性不仅对审计定价模型是一个重要的补充，对规范审计收费标准，提高审计质量，降低审计风险都有重要的意义。

The paper is not only an important complement for the audit pricing model , but also of great significance for standardizing the audit fees , improving the audit quality , and reducing the audit risk .