试述内部经济责任审计风险成因与防范

发布时间：2018-06-24 10:26

本文选题：内部经济责任审计 + 审计风险　；参考：《税务与经济》2009年02期

【摘要】：内部经济责任审计是对企业主要负责人任职期间企业资产、负债和损益的真实性、合法性和效益性以及对企业重大经营决策和有关经济活动应当负有的责任进行的审计。如何正确认识和有效防范经济责任审计风险,已经成为内部经济责任审计面临的一个重要问题。内部经济责任审计风险主要是由内部经济责任审计特点导致的。因此,主要应从审计对象选择,审计内容、程序、方法等方面入手,防范内部经济责任审计风险。
[Abstract]:The audit of internal economic responsibility is an audit of the authenticity, legitimacy and efficiency of the assets, liabilities, profits and losses of the enterprises during their term of office, as well as the responsibility for the major business decisions and related economic activities of the enterprises. How to correctly understand and effectively guard against the risk of economic responsibility audit has become an important problem in the internal economic responsibility audit. The risk of internal economic responsibility audit is mainly caused by the characteristics of internal economic responsibility audit. Therefore, the audit risk of internal economic responsibility should be prevented from the aspects of audit object selection, audit contents, procedures, methods and so on.
【作者单位】：东北电力大学;
【分类号】：F239.47

【共引文献】