Research on Dynamic Standard of Technical Innovation Audit
Journal Title: International Journal of Management Sciences - Year 2014, Vol 2, Issue 5
Abstract
Auditing standard is the prerequisite of implement of Technical Innovation Auditing. To ensure the objectivity and authority, it’s necessary to establish a uniform Technical Innovation Auditing standard. Based on analysis of the technology events of industrial enterprises in Shanghai, this article discusses the differentiations of industry and development stage, and how the differentiations influence the construction of Technical Innovation Auditing standard. According to the differentiations, this article transforms the uniform standard into dynamic standard, which strengthens the practicalness of Technical Innovation Auditing.
Authors and Affiliations
W. L. Ruan, Y. Y. Fan
Keywords
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- EP ID EP26791
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