内部审计与外部审计关系研究
毕业论文关键词：审计委员会 公司治理 内部审计外部化
Study On The Relationship Between Internal Audit And External Audit
Abstract: Because of separation from property right and management, internal audit and external audit,two basic issues of audit. The two, corporate governance foundation, play a decisive role for the internal audit and external audit of the entire firm. But in the economic crisis and financialscandals, unique gradually play their role of audit. Play to the quality of the audit function will be to late influence the decision-making and management of the company's management is directly related to and the judgment of the internal and external are both audit and their contact and cooperation of the basic part of more and more important, both close cooperation, the company's management play the best efficacy. In order to make the internal audit and external audit plays a key role in the company management process, we must first understand the relationship between them. This article from the basis of comprehensive analysis of external audit relationship between internal audit and internal audit and external audit. In the course of the study. In this paper, audit, analysis, accounting standards, and summarizes the research on the basic theory of economics and management. All from the point of view from the perspective of corporate governance structure of each compared from different point of view, compared the relationship between internal and external audit and internal audit and external audit, different. At the same time, on the other hand, from the audit committee, and audit committee can be used as audit and internal and edge detection of internal and external performance communication medium, play their own advantages, the advantages of internal audit and external audit by resource of integrated, but also on the corporate governance and achieve the goal and value of the corporate governance has important reference value and guiding significance.
Key Words：Audit Committee outsourcing of internal audit coordination
目 录
一、研究背景及意义 2
（一）研究背景 2
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