摘要
分析了现代审计中因审计工作质量引发的风险的内涵和成因,提出了防范和控制审计风险的几点对策。
The paper tentatively puts forward a couple of countermeasures to avoid and control audit risk by analyzing the connotations and the contributing factors of audit risk initiated by, the quality of auditing.
出处
《河南工业大学学报（社会科学版）》
2008年第1期19-21,共3页
Journal of Henan University of Technology:Social Science Edition
关键词
审计风险
防范与控制
audit risk
precautions
control
