摘要
国家审计结果公告制度的实施,使得国家审计风险呈显性化和扩大化的趋势。论文试图通过对审计结果公告制度下国家审计风险变化的分析,提出新形式下如何控制国家审计风险的措施和建议。
The implementation of auditing results announcement system makes the risks of national auditing dominant and increasing. The article tried to put forward the measures and suggestions to the question how to control the risks of national auditing by analyzing the change of national auditing risks under auditing results announcement system.
出处
《河北科技师范学院学报(社会科学版)》
2006年第1期73-75,81,共4页
Journal of Hebei Normal University of Science & Technology(Social Sciences)
关键词
国家审计
审计风险
审计结果公告制度
national auditing
auditing risk
auditing results announcement system