| 防范和化解高校内部经济责任审计风险的对策 |
| |
| 引用本文： | 谭林艳. 防范和化解高校内部经济责任审计风险的对策[J]. 科技情报开发与经济, 2006, 16(1): 256-257 |
| |
| 作者姓名： | 谭林艳 |
| |
| 作者单位： | 南华大学审计处,湖南,衡阳,421001 |
| |
| 摘 要： | 高校内部经济责任审计具有客观性、非确定性、高风险性、可控性等特征。从审计评价对象以及审计程序等5个方面分析了经济责任审计风险的特殊性,从内部和外部因素两方面阐述了产生审计风险的原因,并从注重内部控制制度的评审以及改进审计方法和手段等方面提出了相应的对策。
|
| 关 键 词： | 高等院校 内部经济责任审计 内部控制 风险防范 |
| 文章编号： | 1005-6033（2006）01-0256-02 |
| 收稿时间： | 2005-12-22 |
| 修稿时间： | 2005-12-22 |
Countermeasures for Preventing and Resolving the Risks in Auditing the Internal Economic Responsibilities in Colleges and Universities |
| |
| TAN Lin-yan. Countermeasures for Preventing and Resolving the Risks in Auditing the Internal Economic Responsibilities in Colleges and Universities[J]. Sci-Tech Information Development & Economy, 2006, 16(1): 256-257 |
| |
| Authors: | TAN Lin-yan |
| |
| Affiliation: | TAN Lin-yan |
| |
| Abstract: | The audit of the internal economic responsibility in colleges and universities is characterized by its objectivity,uncertainty,high risk and controllability.This paper analyzes the characteristics of the risks in auditing the economic responsibility from five aspects,and expounds the causes of the auditing risk from the internal and external factors,and presents some corresponding countermeasures for preventing and resolving the risks including paying attention to the evaluation of the internal control system and improving the auditing methods and means. |
| |
| Keywords: | colleges and universities audit of internal economic responsibility internal control prevention of risks |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
