解析经济责任审计风险

经济责任审计是对领导干部进行经济行为监督和经济责任评价的重要手段,在社会主义市场经济中发挥着重要作用。由于审计人员本身的失误或其他客观原因,许多因素能导致审计风险。因此,为了达到审计目的,保证审计效果,必须采取有效措施来防范审计风险。

On the Audit Risks of Economic Responsibility

Economic responsibility auditing,which plays a important role in socialist market economy,is an important measure for supervising the economic behavior and assessing the economic responsibility of leaders.Risk in economic responsibility auditing refers to the risk which occurs when the auditing of economic responsibility is misleading and a person's economic responsibility in his term of office is improperly audited and evaluated due to auditors' fault or other objective reasons.Auditing risks can be brought about by a number of factors,therefore,effective precautions must be taken in order to reach the purpose of auditing and ensure the correctness of auditing results.