about the audit function and application of market economy（关于市场经济的审计功能和应用）.docVIP

About the audit function and application of market economy Abstract: This paper describes the economic supervision, forensic examination, evaluation and construction functions of the audit on all aspects of the audit function in the actual work for better use of the audit function to regulate the development of China’s market economy reference. Keywords: market economy, the audit function, management thesis “target =“ _blank “gt; financial management. In recent years, China’s economy more and more extensive integration into the world economy as a market economy, the infrastructure and common business language, the audit faced with how to adapt to the challenges posed by economic globalization and the need to at the same time, a wide range of IT applications, the innovation of new market instruments, the growing complexity of the forms of economic activity, give full play to the visa functions, improve the quality of financial information to respond to market risks, maintain market stability, the newer and higher requirements for the CPA profession in the new situation. all these require a certified public accountant’s audit techniques, audit methods and audit concept to achieve new breakthroughs, and actively promote the international convergence of auditing standards [1]. An audit function. The audit function is inherent in the audit itself, intrinsic function, determined by the nature of the audit, and, in turn, the objective to reflect the nature of the audit, it is not an objective to the subjective will of the people exists, but is not static. With the social and economic development, science and technology and the progress of the person’s thinking ability, understanding of the audit function, gradually deepening and further deepen and extend, reveal the potential audit function, which is conducive to the audit staff make better use of audit existing functions to guide people to audit practice, to achieve audit objectives [2]. The aud