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经济责任审计程序再造与重构 被引量:2

Reshaping and reconstruction of auditing procedures of economic responsibility
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摘要 由于现行“三段式”审计程序存在主体不明、责任不清、制度不详细、资料传递不规范等问题,本文提出了重构相关程序的设想,以理顺审计委托单位和审计机关的关系,加强审计机关和司法机关的联系。 The current three-stage auditing procedures are plagued with problems such as indefinite entities, mixed responsibility, unspecific rules and non-standardized hand-over of papers. The idea of reconstruction of relevant procedures is offered to straighten out relationship between auditing agencies and their trusts and strengthen the cooperation between auditing agencies and judicial organs.
作者 刘世林
出处 《深圳职业技术学院学报》 CAS 2003年第4期64-67,共4页 Journal of Shenzhen Polytechnic
关键词 经济责任审计 审计程序 审计机关 司法机关 economic responsibility auditing procedure
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