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经济责任审计的难点探讨

耿彦军

中国石油大学学报:社会科学版2012,Vol.28Issue(5):22-25,4.
中国石油大学学报:社会科学版2012,Vol.28Issue(5):22-25,4.

经济责任审计的难点探讨

Discussion on the Difficulties of Economic Responsibility Audit

耿彦军1

作者信息

  • 1. 中国石油大学审计处,山东青岛266580
  • 折叠

摘要

Abstract

Economic responsibility audit plays a major role in social supervision, which has the specificity, comprehensiveness and risk characteristics. Disturbed by the relevant units and personnel, impacted audit practice ability and related legal regulations in audit process, it has the phenomena that the auditing time and auditing result use improperly. Therefore, the audit personnel who want to increase their risk awareness, should pay attention to the work of investigations before auditing, strengthen the assistance between various sectors, concentrate on crucial points, use scientific and reasonable auditing procedures, improve work efficiency. At the same time, we should make economic responsibility audit evaluation index system much better, focusing on follow-up audit tracking.

关键词

经济责任审计/难点/对策

Key words

economic responsibility audit/difficulty/solution

分类

管理科学

引用本文复制引用

耿彦军..经济责任审计的难点探讨[J].中国石油大学学报:社会科学版,2012,28(5):22-25,4.

中国石油大学学报:社会科学版

OACHSSCD

1673-5595

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