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摘要：由于所有权与经营权的分离，衍生出了内部审计和外部审计这两大块审计的基本主体。而这作为公司治理的两大基石，内部审计和外部审计对于整个公司来讲有着举足轻重的作用。而且在各种经济危机和财务丑闻的爆发下，审计逐渐发挥出其自身独特的作用。审计作用的发挥好坏将直接关系到公司管理层的决策和后期治理效果，而内审和外审这二者作为审计最基本的组成部分，他们的联系和合作显得愈发重要，两者紧密配合才会使公司的管理发挥出最佳效果。想要使内审和外审在公司管理过程中起到关键和本质性的作用，我们要在最初就要了解他们之间的关系。此篇文章从内部审计和外部审计的基础进行了内部审计与外部审计之间的关系的综合分析。在研究过程中，本文采用规范研究方在审计，会计，财务管理上进行分析，并且加上经济学和管理学等一些基本理论进行归纳与总结。在公司治理方面，从各个角度对公司的治理结构进行研究，以不同的视野将内部审计外部化以及内部审计与外部审计的协调这二者进行比对，较为全面的对内部审计和外部审计进行了对比和区别。另一方面从审计委员会角度出发，审计委员会可以作为内部审计和外部审计的介质，沟通联系内审和外审并展现其各自的长处，使审计发挥出意想不到的效果。总而言之，审计的优势需要内部审计和外部审计共同作用才能发挥，通过他们之间进行资源整合，这对公司的治理和实现公司的目标和价值有着重要的参考作用和意义。38355
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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