经济责任审计风险防范策略探析

Risk Prevention Strategy in Economic Responsibility Audit

经济责任审计风险的成因,既有审计技术、方法的局限,也有审计人员数量、素质的制约,在经济责任界定方面也存在较大难度。要成功防范经济责任审计风险,必须加强风险的理论研究,完善审计手段,严格执行审计程序,努力提高审计人员审计风险意识、理论素质和业务素质。

Economic responsibility audit risks may come from the limitation of the technique and methods adopted as well as the number and quality of working personnel involved in the audit,and it is usually difficult to define the responsibilities.To ensure successful prevention of risks,we need to enhance theoretical studies,to improve means of auditing,to follow strictly the procedures,make efforts to raise risk awareness of the auditing stuff and to lift their professional and theoretical qualities.