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加强和改进经济责任审计
引用本文:蔡传秀.加强和改进经济责任审计[J].淮南职业技术学院学报,2005,5(2):56-58.
作者姓名:蔡传秀
作者单位:寿县党校,安徽,寿县,232200
摘    要:经济责任审计作为一项专门性审计,无论在审计主体、客体的确定,还是在审计方法、审计评价、审计风险成因等方面都具有特殊性;结合经济责任审计及其特点,分析当前经济责任审计中存在的问题,并就如何加强和改进经济责任审计提出几点思考。

关 键 词:经济责任审计  特点  探讨
文章编号:1671-4733(2005)02-0056-03
修稿时间:2005年4月8日

Reinforcement and Improvement of the Audit of Economic Responsibility
CAI Chuan-xiu.Reinforcement and Improvement of the Audit of Economic Responsibility[J].Journal of Huainan Vocational & Technical College,2005,5(2):56-58.
Authors:CAI Chuan-xiu
Abstract:As a professional one, audit of economic responsibility is different in not only the identification of audit subject and object but also in auditing methods, auditing evolution and the causes for auditing risks. Revolving around the audit of economic responsibility and its characteristics, this essay analyzes the problems existing in the present audit of economic responsibility, and offers some suggestions on how to reinforce and improve the audit of economic responsibility.
Keywords:audit of economic responsibility  characteristics  explore
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