摘要
随着经济向好发展及会计制度日趋完善,经济责任审计渐次成为中国学者、会计人员关注重点及研究核心。然而,由于国内经济责任审计法律法规仍然存在缺陷,有关经济责任审计的研究尚不深入,难以高效指导具体经济责任审计工作。有鉴于此,该文结合现代风险导向审计模式创新企业经济责任审计,覆盖外部环境分析、内部情况判断、识别并评估风险、编撰审计方案以及审计程序、审计报告等流程,以期提升企业经济责任审计质效。
With the positive economic development and the increasingly improvement of accounting system,economic responsibility auditing has gradually become the focus and research core of Chinese scholars and accountants.However,due to the flaws in domestic economic responsibility audit laws and regulations,the research on economic responsibility audit is not in-depth,and it is difficult to efficiently guide specific economic responsibility audit work.In view of this,innovating corporate economic responsibility audits in combination with modern risk-oriented auditing models,covering external environmental analysis,internal situation judgment,identifying and evaluating risks,compiling audit plans,audit procedures,audit reports and other processes,in order to improve the quality and effectiveness of corporate economic responsibility audits.
作者
陈磊
CHEN Lei(Youth College of Poltical Science of Inner Monglia Normal Lniversity,Hohhot,Inner Mongolia Autonomous Region,010050 China)
出处
《科技资讯》
2022年第7期130-132,共3页
Science & Technology Information
关键词
现代风险
审计模式
经济责任
审计流程
Modern risk
Audit mode
Economic responsibility
Audit process
