2007Economic & Trade UpdateRequires access

The differences of state audit、folk audit and internal audit.

Qin Zhang

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Abstract

This article elaborates the differences of State Audit ,Folk Audit and Internal Audit from two aspects according to comparing Internal Audit with Outside Audit and Outside Audit with Outside Audit.The differences between Internal Audit and Outside Audit are embodied on 11 sides of audit characteristic,the independence of audit and the way of audit and so on.Main 4 aspects display the differ- ences of Outside Audit.From above analysis,the conclusion is that State Audit、Folk Audit and Internal Audit is the whole of a connec- tion.They form our country's intact audit supervision system together.

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What this paper is about

This article elaborates the differences of State Audit ,Folk Audit and Internal Audit from two aspects according to comparing Internal Audit with Outside Audit and Outside Audit with Outside Audit.The differences between Internal Audit and Outside Audit are embodied on 11 sides of audit characteristic,the independence of audit and the way of audit and so on.Main 4 aspects display the differ- ences of Outside Audit.From above analysis,the conclusion is that State Audit、Folk Audit and Internal Audit is the whole of a connec- tion.They form our country's intact audit supervision system together.

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Available abstract

This article elaborates the differences of State Audit ,Folk Audit and Internal Audit from two aspects according to comparing Internal Audit with Outside Audit and Outside Audit with Outside Audit.The differences between Internal Audit and Outside Audit are embodied on 11 sides of audit characteristic,the independence of audit and the way of audit and so on.Main 4 aspects display the differ- ences of Outside Audit.From above analysis,the conclusion is that State Audit、Folk Audit and Internal Audit is the whole of a connec- tion.They form our country's intact audit supervision system together.

Key concepts: Internal audit, Audit, Joint audit, Audit evidence, Audit plan, Information technology audit, Chief audit executive, Accounting

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