摘要
文章在阐述铁路企业经济责任审计重要性的基础上,提出审计要关注资产、运输成本费用、工资、内部控制制度、经济效益增长等内容;针对传统的经济责任审计模式的缺陷与会计制度的变化,建议从审计程序、审计专用工作表格、审计报告复核制度、业务培训4个方面完善经济责任审计。
In the paper, it is proposed the assets, costs of transportation, salary, internal control system and increase of economic benefits should be paid attention to in auditing based on elaborating the significances of auditing economic respon- sibilities in railway enterprises. Furthermore, the auditing of economic responsibilities is suggested to be perfected from the procedure, special work forms, recheck of reports and training of auditing.
出处
《包钢科技》
2012年第6期83-85,共3页
Science & Technology of Baotou Steel
关键词
铁路运输
经济责任
审计工作
railway transportation
economic responsibilities
auditing