The goals of enterprise management auditing;

Initial discussion about carrying out management audit in telecommunication enterprise;

Function of management audit in strengthening the internal control and increasing the value;

Around the arrangement of audit idea,this paper makes a comparison on the cognitive situation and lawful effects within China,Great Britain and the United States,and studies the orientation and cognitive degree .

Whether the auditing theory structure is right or wrong, and how effective the guiding function is, mostly depends on how correct and scientific the selection of the logical starting point is.

The structure of auditing primary theory is analyzed through the classification of auditing theory.

After comparing three auditing assumptions which are summarized and analyzed in classical auditing theory, this paper presents four auditing assumptions including independent assumption, validating assumption, general accounting standards effective assumption and auditor s title assumption.

A Study on the Application of Management Auditing in Construction Enterprises;

This paper introduces the targets,features,functions and evaluation standards of the management auditing,expounds the procedures,emphases and technical methods of the management auditing,analyzes on the difficulties of implementing the management auditing in our country,and advances the countermeasures for developing and perfecting the management auditing.

It requires playing the function of management auditing to meet new demands of enterprises, which makes the extension of tradition.

The initiation in auditing management mechanism is not only an important part of auditing man- agement reform,but also an assurance of improving auditing efficiency and quality.

The harmony mechanism of auditing managementmeans the harmonious relationship of elements in government auditingmanagement and the operating theory of exerting their functionseffectively.