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共30頁 来自 中国最大的资料库下载 共30頁 来自 中国最大的资料库下载 第十一章 审计技巧 * Environmental Scanning is the systematic, regular monitoring of the major external forces influencing the organization. The five most frequently monitored factors (forces) include: Economic Factors. Macroeconomic conditions affect how the organization performs. For example, changes in exchange rates affect prices and profits in foreign markets. Changes in interest rates affect the cost of borrowing money, which in turn can influence when or if new facilities are brought on line and when people are hired to work in them. Recognizing the