制度基础审计的程序与方法现代审计的一个重要特征之一就是施行制度基础审计。作为当今现代审计的一种方法，在缓解社会对审计需求的日渐增加与审计资源相对不完备之间的矛盾和提高审计质量方面发挥了重要作用。同时现代的审计与内部控制之间也有着紧密的关联，也正是由于这种亲密的关系，制度基础审计才得以孕育、进步和完备。制度基础审计的涌现，是对传统审计程序和方法的一次革命，是现代审计的一个重要标志。
关键词：制度基础审计；内控制度；程序与方法
SYSTEM-BASED AUDIT
Abstract：One of the important features of modern auditing is the system base audit. As a kind of method, in today's modern audit in alleviating social the increased demand for audit and audit the contradiction between resource is relatively complete and improve the audit quality has played an important role. At the same time, modern audit and internal control also has a close connection between, also it is because of this intimate relationship, system foundation audit to inoculation, the progress and complete. The emergence of the system foundation audit, a revolution of traditional audit procedure and method, is an important symbol of modern auditing
Keywords: system basis auditing ; internal control system; process and method
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