优化电网企业会计控制环境防范审计风险

Optimizing Accounting Control Environment in Power Grid Enterprise against Audit Risk

电网企业内部审计质量的好坏,很大程度上依赖于内部会计控制制度的执行情况,而内部会计控制制度受经济环境、法律环境、企业制度环境与会计职业道德环境的影响。因此,优化内部会计控制制度环境是减少审计风险,提高审计效率的根本保证。

Internal audit quality of the power grid enterprise largely relies on the execution of internal accounting control system. It is impacted on by economic environment, legal environment, enterprise system environment, and accounting professional ethics. Therefore, optimizing internal accounting control system can reduce audit risk, and improve audit efficiency.