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qi ye ji shu chuang xin guo cheng shen ji mo xing zhi gou jian
Author(s): 
Pages: 158-162
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  技术创新过程审计流程图审计模型审计内容;
Abstract: 借鉴国内外技术创新审计相关文献资料,结合技术创新理论和审计理论,分别构建技术创新过程工作流程图和管理过程流程图,构建了涵盖技术创新过程工作审计和管理工作审计的企业技术创新过程审计模型。同时,对其审计主要内容进行了较为详细地论述。对于规范审计内容、构建完整审计体系具有一定的借鉴意义。
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