摘要
从风险基础审计的定义入手,通过对风险基础审计的程序、基本方法的分析,结合我国审计现状,认为我国应用风险基础审计, 应从五个方面进行调整和完善。
According to the definition of risk basic accounting and combined with the reality of our country, discussion is made on its process and basic methods, and provided the countermeasures from five aspects.
出处
《交通科技与经济》
2004年第6期74-76,共3页
Technology & Economy in Areas of Communications
