试论经济责任审计风险的控制

Discussion on Controlling Economic Responsibility Risk of Auditing

经济责任审计有其特殊性,它的对象不是单位,而是人。针对经济责任审计风险成因的特殊性,提出了控制经济责任审计风险的防范措施。

Economic responsibility auditing has its specific characteristics for its target is individual, not unit. In the light of the specific characteristics of the causes of forming auditing risk, this paper puts forward the countermeasures to control it.