| 经济责任审计风险与控制 |
| |
| 引用本文： | 刘国艳.经济责任审计风险与控制[J].武汉理工大学学报(信息与管理工程版),2004,26(3):145-147. |
| |
| 作者姓名： | 刘国艳 |
| |
| 作者单位： | 武汉理工大学审计处,湖北,武汉,430070 |
| |
| 摘 要： | 论述了在进行经济责任审计时存在受托风险、素质风险、信息风险、方案风险、证据风险、界定风险和报告风险;提出了应分别在审计工作准备阶段、实施阶段和终结阶段予以控制的措施。
|
| 关 键 词： | 经济责任审计 风险控制 审计质量 |
| 文章编号： | 1007-144X(2004)03-0145-03 |
| 修稿时间： | 2004年3月29日 |
Risks and Control of the Economic Duty Audit |
| |
| Liu GuoyanLiu Guoyan: Accountant, Audit Dept.,WUT,Wuhan ,China..Risks and Control of the Economic Duty Audit[J].Journal of Wuhan University of Technology(Information & Management Engineering),2004,26(3):145-147. |
| |
| Authors: | Liu GuoyanLiu Guoyan: Accountant Audit Dept WUT Wuhan China |
| |
| Affiliation: | Liu GuoyanLiu Guoyan: Accountant, Audit Dept.,WUT,Wuhan 430070,China. |
| |
| Abstract: | In the process of the economic duty audit, there exists the commissioned risk, diathesis risk, information risk, scheme risk, evidence risk, definition risk and report risk. All these risks should be controlled respectively in the preparation stage, implementation stage and conclusion stage of audit. |
| |
| Keywords: | economic duty audit risk control |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
