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业绩归因分析在审计风险识别中的应用 被引量:1

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摘要 本文基于审计风险识别、业绩归因以及风险导向审计等理论,进行业绩归因法分析评价企业审计风险应用框架的构建,并结合莲花味精进行举例分析。研究表明:业绩归因分析有助于企业审计人员的风险识别与应对,可以提高审计人员审计结果的可靠性,并且可以对一些虚假信息进行追踪。
作者 刘爽
机构地区 辽宁大学商学院
出处 《商场现代化》 2015年第27期95-96,共2页
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