摘要
撰写经济责任审计报告上首先要强化风险意识,审计发现问题的表述要属性化,要注意进行审计评价,避免出现对被审计者经济责任的评价出现偏差。
In order to write the audit report of economical responsibihty, we should first strengthen the risk awareness, and make the expression of auditing problems attributive. In addition, we should carry on audit evaluation and avoid the deviation in the evaluation on the economical responsibility of audited persons.
出处
《吉林工程技术师范学院学报》
2008年第12期25-26,共2页
Journal of Jilin Engineering Normal University
关键词
经济责任审计
风险意识
审计评价
economic responsibility audit
risk awareness
audit evaluation