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进一步搞好离任经济责任审计工作 被引量:3

Further Do Well on Audit Work of Economical Responsibility When Leave One's Post
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摘要 离任经济责任审计,越来越受到各级领导的重视。搞好离任经济责任审计,确保审计质量,值得我们深入思索和关注。做好离任经济责任审计工作,要明确审计范围,把握审计重点,评价客观公正;对任期较长的责任人进行任期期间经济责任任审计;及时下达审计决定,保证审计工作的时效性。 At present ,more and more pay attention to the audit work of e co nomical responsibility when leave one's post by the leaders of all levels.We o ught to think deeply how to do well on the audit work of economical responsibil ity when leave one's post,and ensure quality of audit.In order to do well on t he audit work of economical responsibility when leave one's post,must clear and definite the scope of audit,grasp the focal poind of audit,and objective and fair evaluation;for the people of responsibility in long term of office must ca rry out audit of economical responsibility during term of office;and issue dec ision of audit on time ,ensure ageing of audit work.
作者 吕红
出处 《中国煤田地质》 2003年第2期69-70,共2页 Coal Geology of China
关键词 离任经济责任审计工作 审计质量 时效性 审计范围 内部控制制度 economical res ponsibility when leave one's post focal point of audit ageing
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