经济责任审计风险及对策初探

To Explore the Risk and Countermeasures of the Economic Responsibility Auditing

文章提出了控制经济责任审计风险的必要性,列举了经济责任审计风险的危害性。对影响经济责任审计风险水平的因素进行了评价和分析,提出了防范风险的措施,包括规范审计行为,严格审计质量控制、加强财政财务收支真实性的审计、将“经济责任审计”与“单位年度审计”、“同级审计”及“决算审计”有机结合起来、大力提高审计人员素质、改善社会环境,争取社会各界的理解和支持等建议。

This article puts foruard the necessity of the risk of the economic responsibility auditing, and lists the danger of the risk of the economic responsibility auditing, and evaluates and analyses the risk factors level of the economic responsibility auditing, and then gives the preventive measures, including audit standards, audit quality control strictly, strengthen the financial authenticity of the audit, “Economic Responsibility Auditing” and “Flat Annual Audit”, “Peer Auditing” and “Audited Accounts” combine organically, and improve the quality of auditing personnel vigorously, improve the social environment and fighting for access to the community's understanding and support.