中国大陆与台湾的审计比较

中国大陆与台湾的审计比较
摘 要：随着两岸开放和交流的进一步展开，两岸审计人员的流动也越来越频繁，由于社会制度的差异，两岸在审计方面存在各种差异。本文将从审计准则、制度等方面入手对两岸审计体系进行较为系统的比较，有利于我们了解海峡两岸审计制度发展过程中的各自特色,也可以为大陆审计制度的完善提供有益的启示。
关键词：政府审计；社会审计；内部审计；异同

Comparison of audit between china and taiwan

Abstract: As cross-strait exchanges go one step further, cross-strait movement of the auditors are increasingly frequent. due to differences in social systems, there are all kinds of cross-strait differences in the audit. This article will carry on a comparison of audit in auditing standards, systems and other aspects between china and taiwan.it can help us to find the characteristic in the development of their audit system and provide useful inspiration for the formation of audit system in the mainland
Key words: Government audit; social auditing; internal audit; similarities and differences;

目    录

一、 引言………………………………………………………………………………1
二、 两岸政府审计比较………………………………………………………………1
（一） 政府审计制度………………………………………………………………1
（二） 政府审计准则………………………………………………………………2
（三） 政府审计范围………………………………………………………………3
（四） 政府审计方法………………………………………………………………4
（五） 启示…………………………………………………………………………5
三、 两岸民间审计比较………………………………………………………………5
（一） 民间审计制度………………………………………………………………5
（二） 民间审计准则………………………………………………………………6
（三） 民间审计范围………………………………………………………………9
（四） 启示…………………………………………………………………………9
四、 两岸内部审计（稽核）比较……………………………………………………10
（一） 内部审计（稽核）制度……………………………………………………10
（二） 内部审计（稽核）准则……………………………………………………11
（三） 内部审计（稽核）范围……………………………………………………11
（四） 启示……………………………………………………………………… 12
五、结束语………………………………………………………………………… 12
参考文献…………………………………………………………………………… 14

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