期刊文献+

浅谈当前煤炭形势下加强内部审计的重要意义

下载PDF
导出
摘要 现代的煤炭企业面临能源结构的调整,环保要求的提升,进口煤比例的不断增加以及同行业间相互的价格竞争等诸多因素的影响,煤炭企业面临着巨大的挑战。煤炭企业的内部审计机构,作为企业管理系统中一个重要的分支机构,也发挥着巨大的作用。文章主要通过对当前煤炭形势进行分析,阐述了加强内部审计的重要意义,从而为发挥内部审计管理职能提供必要的信息依据。
作者 茹妍华
出处 《经济师》 2015年第6期102-103,共2页
  • 相关文献

参考文献2

二级参考文献14

  • 1Wilks, Zimbelman. Using gametheory and strategic reasoning concepts to prevent and detect fraud[ J]. Accounting Horizons,2004 (9) : 173 - 184.
  • 2Fellingham, Newman. Strategic considerations in auditing [ J ]. The Accounting Review, 1985 (10) : 634 - 650.
  • 3Bloomfield. Strategic dependence and inherent risk assessments [ J ]. The Accounting Review, 1995 (70) :71 - 90.
  • 4Bloomfield. Strategic dependence and the assessment of fraud risk : a laboratory study [ J ]. The Accounting Review, 1997 (72) : 517 -538.
  • 5Shehon, Whittington, Landsittel. Auditing firms' fraud risk assessment praceices [ J ]. Accounting Horizons, 2001 ( 3 ) : 19 -33.
  • 6Asare, Wright. The effectiveness of alternative risk assessment and program planning tools in a fraud setting[J]. Contemporary Accounting Research,2004(Summer) : 325 - 352.
  • 7Hackenbrack. Implications of seemingly irrelevant evidence in audit judgment[ J]. Journal of Accounting Research, 1992 (Spring) : 126 - 136.
  • 8Hoffman, Patton. Accountability, the dilution effect, and conservatism in auditors' fraud judgments [ J ]. Journal of Accounting Research, 1997 (Fall) :227 - 238.
  • 9Albrecht, Wernz, Williams. Fraud: bringing light to the dark side of business [ M ]. New York, NY : McGraw-Hill, 1995(9) 182- 187.
  • 10Raiffa. Decision analysis: introductory lectures on choices under uncertainty [ M ]. Boston, MA : Addison-Wesley, 1968.

共引文献9

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部