如何有效控制与防范内部审计风险

发布时间：2018-03-14 15:16

本文选题：控制　切入点：防范对策　出处：《会计之友(下旬刊)》2008年10期 　论文类型：期刊论文

【摘要】：审计风险的控制与防范不仅需要良好的外部社会环境,而且还需要审计部门从被审计单位实际情况出发,根据自己所处的环境和条件,在审计准备、实施和报告阶段采取各种风险管理和防范对策,以减少审计风险,避免风险损失。同时在满足以上条件外,加强审计人员的职业道德,提高自身素质也是有效控制和防范审计风险必不可少的重要因素。
[Abstract]:The control and prevention of audit risks need not only a good external social environment, but also the audit departments should proceed from the actual situation of the audited units, according to their own environment and conditions, in the audit preparation, Adopt various risk management and preventive measures to reduce audit risks and avoid risk losses during the implementation and reporting phases. In addition to meeting the above conditions, auditors should strengthen their professional ethics, Improving one's own quality is also an essential factor for effective control and prevention of audit risks.
【作者单位】：山西焦煤西山煤电集团公司审计处;
【分类号】：F239.45

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