2005•Journal of Nanjing University of Finance and EconomicsRequires access

Australian Effectiveness Auditing and the Inspiration Gained from It

Yamei Guan

Abstract

The international institute of internal auditors popularize the effectiveness auditing in 1978. Before this year, many country have already implemented. But our country most develop financial statement auditing and seldom develop effectiveness auditing. At the same time auditing system restrain the development of effectiveness auditing. This essay advance own view about how to develop effectiveness auditing.

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Key concepts: Audit, Operational auditing, Accounting, Financial statement, Information security audit, Internal control, Business, Generally Accepted Auditing Standards