延伸审计的法律难题
发布时间：2018-08-13 13:07
【摘要】：正 随着公众对政府公开信息的要求越来越高,国家审计面临的风险越来越大。为降低审计风险,提高审计质量,需要进行大量的延伸审计。随着市场经济的发展和审计力度的加大,被审计单位违法违纪行为越来越隐蔽,为逃避责任追究,它们经常利用关联单位或下属单位帮助其隐瞒违法违规行为。延伸审计中需要涉及银行、税务、工商、被审计单位控股参股的单位、被审计单位
[Abstract]:As the public demands more and more public information, the risk of state audit is increasing. In order to reduce audit risk and improve audit quality, a large number of extended audits are needed. With the development of market economy and the increase of audit intensity, the illegal behavior of audited units is becoming more and more hidden. In order to evade responsibility, they often use related units or subordinate units to help them conceal illegal and illegal behaviors. The extended audit needs to involve banks, taxation, industry and commerce, the units in which the auditees are holding shares, and the auditees.
【作者单位】： 审计署京津冀特派办;
【分类号】：D922.27
[Abstract]:As the public demands more and more public information, the risk of state audit is increasing. In order to reduce audit risk and improve audit quality, a large number of extended audits are needed. With the development of market economy and the increase of audit intensity, the illegal behavior of audited units is becoming more and more hidden. In order to evade responsibility, they often use related units or subordinate units to help them conceal illegal and illegal behaviors. The extended audit needs to involve banks, taxation, industry and commerce, the units in which the auditees are holding shares, and the auditees.
【作者单位】： 审计署京津冀特派办;
【分类号】：D922.27
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