common auditing standards 中文意思是什麼
common auditing standards
解釋
共同審計準則-
In this paper, we firstly introduced the basic concept of management audit, discussed the risks and difficulties would be faced by the management auditor in the traditional management circumstances. then, we pointed out, based on the research and analysis to mrp ii, that the risks and difficulties encountered in traditional circumstances would be alleviated or resolved in the mrp ii environment, and explore the standards of evaluation for management audit based on mrp ii. last, we give an example of auditing financial subsystem in mrp ii to expatiate the common procedures of management audit
本文首先系統介紹了管理審計的基本概念，列舉並詳細論述了在傳統管理環境下實施管理審計面臨的風險和困難，隨后，通過對製造業先進管理方法? ?製造資源計劃（ mrp ）的研究分析，指出傳統管理環境下實施管理審計所面臨的風險和困難在mrp環境下能得到一定的改善，並嘗試性的提出了一套基於mrp的管理審計評價標準。
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