浅谈高校经济责任审计的风险与防范

Discussion about Risk and Precautions Against Economic Responsibility Audit

高校经济责任审计风险的形成不仅受审计手段、审计范围、审计人员素质等内因的影响,也受审计程序执行不规范和会计信息不真实等外因的影响。通过分析高校经济责任审计风险的成因及其主要表现,有针对性地提出了健全规章制度、加强队伍建设、恪守审计权限等防范风险的措施。

The risk in auditing economic responsibility is affected not only by internal factors such as auditing means,auditing range and auditors quality,but by some external factors such as lack of specification and the wrong accounting information in auditing process.This paper puts forward some measures like perfecting rules and regulations,improving staff quality and abiding by audit law.