摘要
文章在分析目前高校经济责任审计中存在的各种风险的基础上,通过揭示现代风险导向审计的内涵,提出在高校经济责任审计中应用风险导向审计的方法可以有效地规避审计风险,提高审计质量.
Based on analyzing all kinds of risk in the economic responsibility auditing in universities currently,according to reveal the connotation of modern risk-oriented audit,the article points that applying risk-oriented audit methods can effectively evade the audit risk and improve the auditing quality.
出处
《红河学院学报》
2011年第2期72-74,共3页
Journal of Honghe University
关键词
风险导向
高校
经济责任审计
应用
Risk-oriented
universities
economic responsibility audit
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