事业单位经济责任审计评价

Probe into the Evaluation of Audit for Economic Accountability in Public Institutions

通过近几年的工作实践,结合一些审计案例,分析科研、教学单位应把握的经济责任审计评价的重点,提出在审计工作中应遵循真实性、与时俱进和谨慎性的原则,应持科学、严谨的工作态度,以防范审计风险。

The evaluation of audit for economic accountability for parties and leaders is a central problem in audit for economic accountability. In accordance with the existent practice and some audit cases, this article explores the evaluation stresses of audit for economic accountability in scientific research and teaching institutions. The paper concludes that the scientific and precise attitudes should be kept in the process of objective and righteous evaluation of audit for economic accountability so as to prevent audit risks.