on the positioning of main audit body of township enterprises 關(guān)于鄉(xiāng)鎮(zhèn)企業(yè)審計主體的定位
the mode and the choice of the auditing bodies within the company 論公司內(nèi)部審計組織模式及其選擇
the audit commission also maintains regular contacts with auditing bodies in china, like the 審計署亦與中國的審計組織經(jīng)常保持聯(lián)絡(luò),例如
article 109 auditing bodies are established by local people's governments at and above the county level 第一百零九條縣級以上的地方各級人民政府設(shè)立審計機關(guān)。
from the corporate governance-oriented view, this paper aims to establish a new organizational mode for auditing bodies and improve the efficiency of corporate governance 而我國的內(nèi)部審計還處于探索階段,上市公司內(nèi)部審計機構(gòu)的設(shè)置、職能等與公司治理結(jié)構(gòu)不相適應(yīng),更談不上實施風險導(dǎo)向內(nèi)部審計。