领导干部经济责任审计风险的特殊性及防范之我见

A View on the Particularity of the Risk of Auditing EconomicResponsibility among Leading Cadres and lts Precautions

当前,对领导干部履行经济责任的审计风险日益突现。文章认为审计风险的存在有它的特殊性和存在的原因,要从五个方面严密防范领导干部经济责任审计风险,提高经济责任审计工作质量。

Now the risk of performing an auditing economic responsibility to leading cadres bursts out increasingly. According to this paper, there are its own particularity and its own reasons in the existence of the risk of auditing. We can take strict precautions against the risk of this auditing from five aspects so as to improve the quality of auditing economic responsibility.