摘要
分析性复核是会计报表审计中的一种十分重要审计程序与技术方法,它对提高审计工作的效率,降低审计成本与审计检查风险,确保审计质量有着非常重要的现实意义.
Analytical check is the very important audit procedure and technical method for accountant＇s reporting statistics, which has realistic significance in improving auditing work efficiency, decreasing auditing cost and risk and guaranteeing auditing quality.
出处
《郧阳师范高等专科学校学报》
2006年第3期58-60,共3页
Journal of Yunyang Teachers College
关键词
分析性复核
审计目标
审计证据
审计风险
analytical check
auditing goal
auditing evidence
auditing risk
