加强和改进经济责任审计

Reinforcement and Improvement of the Audit of Economic Responsibility

经济责任审计作为一项专门性审计,无论在审计主体、客体的确定,还是在审计方法、审计评价、审计风险成因等方面都具有特殊性;结合经济责任审计及其特点,分析当前经济责任审计中存在的问题,并就如何加强和改进经济责任审计提出几点思考。

As a professional one, audit of economic responsibility is different in not only the identification of audit subject and object but also in auditing methods, auditing evolution and the causes for auditing risks. Revolving around the audit of economic responsibility and its characteristics, this essay analyzes the problems existing in the present audit of economic responsibility, and offers some suggestions on how to reinforce and improve the audit of economic responsibility.