如何做好任中经济责任审计

发布时间：2018-01-29 04:55

本文关键词： 任中经济责任审计干部考核审计报告后续审计　出处：《财政监督》2010年02期 　论文类型：期刊论文

【摘要】：审计人员进行的任中经济责任审计,是结合日常的财务收支审计及管理和效益审计进行的,一般是侧重于经济责任目标的完成、促进经营管理的审计。本文从任中经济责任审计在企业生产经营管理中的作用及明确经济责任审计的意义和内容入手,根据经济责任审计的业务流程,从明确审计目的、开展审前调查、编写审计方案、实施审计查证、撰写审计报告、后续审计几个方面阐述如何做好任中经济责任审计工作。
[Abstract]:The audit of economic responsibility carried out by the auditor is carried out in combination with the daily audit of financial revenue and expenditure and the audit of management and benefit, and is generally focused on the completion of the goal of economic responsibility. This paper starts with the role of economic responsibility audit in the production and management of enterprises and clarifies the significance and content of economic responsibility audit, according to the business process of economic responsibility audit. This paper expounds how to do well in the audit of economic responsibility in China from the following aspects: definite audit purpose, pre-audit investigation, audit scheme, audit verification, audit report and follow-up audit.
【作者单位】：中国石化中原油田分公司审计中心;
【分类号】：F239.47
【正文快照】： 一、开展任中乡圣济责任审计，，是提高企山乙乡受济效益的有效途径任中经济责任审计寓服务于监督之中，把加强经营管理与提高经济效益相结合，不仅客观、准确地反映了经营者的经营业绩和经济责任，而且针对生产经营管理中存在的普遍性和倾向性问题提出了审计建议，通过被审计

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