经济责任审计中的风险及防范措施

Risk and Risk Control Measrues in Economic Accountability Auditing

论述了审计内部、外部原因所造成的经济责任审计风险,并提出了防范措施,包括:建立承诺制度,明确法人责任,提高审计人员的风险防范意识和自身素质,建立审计部门联系制度等.

This paper discusses the auditing risks of economic accountability caused by internal and external reasons of auditing and proposes the risk control mearsures,including:establishment of connitment system,definition of legal person's economic accountability,improvement of risk control consciousness and quality of auditing personnel as well as establishment of liaison system of auditing authorities.