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