摘要
从风险导向审计模型所依托的数理统计理论的缺陷、数据资料的制约,以及当前法律法规、企业管理环境、审计成本、审计人员素质等几方面,分析了企业当前开展风险导向审计存在的问题的原因和表现形式,并对解决这些问题提出了几点简单建议。
In this paper considering about the deficiency of the mathematical statistics principle supporting the risk - oriented auditing model, the restriction of the data, the current laws and regulations, the management environment in the enterprise, the audit cost and the quality of the auditors, analyzes the existent problems and the manifestation to the development of risk - oriented auditing in enterprises and presents some simple proposals in account of the problems.
出处
《贵州电力技术》
2011年第4期87-89,共3页
Guizhou Electric Power Technology
关键词
风险导向审计
问题
建议
risk - oriented auditing
problem
proposal