试论经济责任审计的评价

On the Assessment of Economic Responsibility Audit

经济责任审计评价应坚持以经济事项为依据,以法律法规为准绳,科学运用评价指标,客观公正的评价,这样能避免审计风险,发挥审计工作的权威性、有效性和公正性。

The assessment of economic responsibility audit should be based on economic items, take law and regulations as its criterion and give objective and fair assessment by a scientific application of the assessment target, to avoid audit risks and exert the authority , effectiveness and firness of audit work.