论文部分内容阅读
随着企业审计工作的不断开展、完善,全面审计工作需要确定新任务和新发展方向。将全面审计的重点从“查错”变为内部服务、监管,再到咨询、评估,形成新的交通营运企业审计工作主线。文章主要根据实际工作中出现的问题和存在的经营管理现象,提出了交通营运企业实施全面审计工作过程中需要注意的工作重点,在分析了交通营运企业内部审查开展过程中遇到的影响因素后,对应问题提出了完善交通营运企业内部全面审计工作的措施和建议。
As the continuous improvement and comprehensive audit of the enterprise, the overall audit needs to identify new tasks and new directions for development. The audit focus will be changed from “wrong ” into internal service, supervision, consulting, assessment, forming the main line of auditing of new traffic operation enterprises. Based on the problems in the actual work and the existing management phenomena, the article puts forward the key points that need to be paid attention to in the process of overall audit of the transportation operation enterprises. After analyzing the influencing factors encountered in the internal examination of the transportation operation enterprises , Put forward corresponding measures to improve the comprehensive internal audit of traffic operations of the measures and recommendations.