摘要
领导干部经济责任审计是一项新生事物。制定准确、清晰的审计思路对于开展好领导干部经济责任审计具有重要意义。拟从改进方法、突出重点、严格程序角度,探讨领导干部经济责任审计的基本思路。
Economic responsibility auditing for government leaders is regarded as a new action in China.It is of significance for economic auditing to establish a accurate and clear auditing ways.The paper tries to analyze the basic idea for economic responsibility auditing from the aspects of reforming the auditing approach,strengthen the auditing procedures strictly and laying stress on the key points.
出处
《鸡西大学学报（综合版）》
2011年第9期68-68,98,共2页
JOurnal of Jixi University:comprehensive Edition
关键词
经济责任审计
审计方法
审计重点
审计程序
economic responsibility auditing
auditing approach
auditing focus
auditing procedure
