本文選題：內(nèi)部經(jīng)濟(jì)責(zé)任審計(jì) + 審計(jì)風(fēng)險(xiǎn)��； 參考：《稅務(wù)與經(jīng)濟(jì)》2009年02期

【摘要】：內(nèi)部經(jīng)濟(jì)責(zé)任審計(jì)是對(duì)企業(yè)主要負(fù)責(zé)人任職期間企業(yè)資產(chǎn)、負(fù)債和損益的真實(shí)性、合法性和效益性以及對(duì)企業(yè)重大經(jīng)營(yíng)決策和有關(guān)經(jīng)濟(jì)活動(dòng)應(yīng)當(dāng)負(fù)有的責(zé)任進(jìn)行的審計(jì)。如何正確認(rèn)識(shí)和有效防范經(jīng)濟(jì)責(zé)任審計(jì)風(fēng)險(xiǎn),已經(jīng)成為內(nèi)部經(jīng)濟(jì)責(zé)任審計(jì)面臨的一個(gè)重要問(wèn)題。內(nèi)部經(jīng)濟(jì)責(zé)任審計(jì)風(fēng)險(xiǎn)主要是由內(nèi)部經(jīng)濟(jì)責(zé)任審計(jì)特點(diǎn)導(dǎo)致的。因此,主要應(yīng)從審計(jì)對(duì)象選擇,審計(jì)內(nèi)容、程序、方法等方面入手,防范內(nèi)部經(jīng)濟(jì)責(zé)任審計(jì)風(fēng)險(xiǎn)。
[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.
【作者單位】： 東北電力大學(xué);
【分類號(hào)】：F239.47

【共引文獻(xiàn)】

相關(guān)期刊論文 前10條

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本文編號(hào)：2061217