Enterprise Strategy Audits Theory And Method

Enterprise's Strategic Auditing is a comparatively new topic in auditing field. Under market economy, enterprise's strategy is the guidelines of all enterprise's action, and key questions of enterprise's long-term survival and development. In this case, if cast aside the need of enterprises operation, it is obviously unrealistic to take the traditional method based on risk to study the audit. Enterprise's Strategic Auditing is a kind of independence, objective assurance work and consulting activity, its purpose is carrying on enterprise's strategic management performance and appraising, finding out the improved chance and offering the suggestion of improvement or take further action, carrying on systematic checking to the strategic thought and strategic policy of an enterprise.Because Enterprise's Strategic Auditing is still a new developing subject, there are still few research in theory and in practice. Foreign scholar's study on this subject is still at a primary stage at present, and scholar's study on this subject at present of our country is also at the starting stage, and only fewer scholar engaged in this subject. Take a broad view of domestic and international existing Enterprise's Strategic Auditing's research results, though the target of studying is various, deep and systematic discussion is fewer, and the existing theory is different, does not undergo to examine in practice, there are places that is worth discussing too.The text uses a great deal of material and data on Strategic Auditing as reference based on the fact of our country, and it systematically and deeply analyzes the theory system and appliance procedure. It also gives some research on the necessity and possibility of the development in our country of Strategic Auditing, so it has practical meaning to a certain.The thesis can be divided into four parts: Part one analyses about the demandand supply of strategy auditing; Part two has done a brief summary to basic intension and characteristic of strategy auditing, and compared it with tradition auditing in many aspects; Part three has put forward the implementation procedure of strategy auditing, and put forward five kinds of methods that suitable for strategy auditing on the basis of traditional auditing method. In finally, it mentioned the relevant item that should be paid attention to while implements strategy auditing; Part four points out the necessity and urgency of strategy auditing implemented in our country, and has pointed out the existing problems and settlement measures when the enterprises of our country implement strategy auditing at the present stage.