摘要
目前对风险导向审计模式的理论研究更多地站在注册会计师角度以企业为背景进行的,实务中,公共财政绩效审计也基本上还是停留在传统的以检查账户、报表为主和以被审计单位内部控制制度为基础,偏重的是“合规性”(compliance)审计。在风险导向审计模式下公共财政绩效审计,审计重点将更多地放在审计环境的调查和研究上。
Recently, theoretical research of the risk- oriented audit mode is more in the eontext of enterprises in the perspective ot the registered aceountant. In practice, public financial performance audit is still based on traditional aceount check, report andinternal control of units audited, laying particular stress on compliance audit. Under risk - oriented mode, public financial performance audit emphasizes more on the investigation and research of the audit environment.
出处
《华东经济管理》
2005年第12期77-79,共3页
East China Economic Management
关键词
风险导向模式
公共财政
绩效审计
risk-oriented mo de
public financial
performance audit
