现代风险导向审计模式下的茶企业经济责任审计流程

发布时间：2018-05-09 04:02

本文选题：审计模式 + 茶叶企业　；参考：《福建茶叶》2017年10期

【摘要】：企业的经济责任审计是我国的企业财会管理特色,也是我国财会人员特有的技能之一,企业通过经济责任审计流程能够更好的认识到在实际工作中如何对企业的资源与经济发展进行规划。茶叶企业的经济责任审计流程就是将茶叶生产、贸易过程中的责任划分得更加清晰,让每一个员工都能清楚地了解自身的责任与权力,做好分内工作不越权、不滥权,出了事故有明确的人员来进行承担,每个人各司其职、各就其位、恪尽职守就能让茶叶企业的战略发展更有效率。现代风险导向审计模式的出现让经济责任审计流程有了更大的改善,帮助其在经济、人力资源有限的情况下,优化目前的审计流程,降低审计成本。本文研究了在现代风险导向升级模式下,茶叶企业审计流程的优化。
[Abstract]:The audit of economic responsibility of enterprises is the characteristic of financial accounting management in our country, and it is also one of the special skills of the financial and accounting personnel in our country. Through the process of economic responsibility audit, enterprises can better understand how to plan the resources and economic development of enterprises in practical work. The process of auditing the economic responsibility of tea enterprises is to divide the responsibilities in the tea production and trade process more clearly, so that every employee can clearly understand their own responsibilities and powers, and do a good job within their duties, not exceeding their authority and not abusing their power. In the event of an accident, there are clear personnel to undertake the responsibility, and each person does his or her own duty, and to fulfill his duties can make the strategic development of the tea enterprise more efficient. The emergence of modern risk-oriented audit mode has improved the process of economic responsibility audit, which helps to optimize the current audit process and reduce the audit cost under the condition of limited economic and human resources. This paper studies the optimization of the audit process of tea enterprises under the modern risk-oriented upgrade mode.
【作者单位】：怀化学院;
【分类号】：F239.47;F426.82

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