浅谈经济责任审计与绩效审计的结合

Discussion on Combination of Economic Responsibility Audit and Performance Audit

经济责任审计与绩效审计结合,可以通过提升审计目标,纵深拓展审计内容,探索审计方法等方面入手,转变审计思路,将审计的重点适当向帐外延伸,实现审计目标的转变。使经济责任审计的作用得到充分的发挥。

The combination of economic responsibility audit and performance audit can improve the audit goal, further develop the content of the audit, explore the audit method, etc, change the audit idea, expend the audit focus, realize the change of the audit goal, and fully play the role of economic responsibility audit.