On Audit' s Service for the Reform and Development of State-run Enterprises
Huiying Lin · Journal of Hainan Normal University · 2003
For audit to serve the reform and development of state-run enterprises, service notions and consciousness should first of all be instituted throughout the auditing supervision process. Second, changes should be made in terms of audit concepts, content and emphasis, targets and range, audit methods, etc. so as to advance detailed measures for audit service. The measures are as follows: (a) transforming audit concepts; (b) constantly opening up new audit domain; (c) clarifying the obligations of national audit and internal audit to bring into play their respective functions; (d) enforcing audit laws and regulations to systematize and standardize audit work; (e) further improving audit methods.