| 浅析高校内部审计风险的防范与控制 |
| |
| 引用本文： | 邓洁.浅析高校内部审计风险的防范与控制[J].成都师专学报,2005,24(4):69-70. |
| |
| 作者姓名： | 邓洁 |
| |
| 作者单位： | 西华大学审计处,四川成都610039 |
| |
| 摘 要： | 随着高校办学规模的扩大，高校内部审计工作风险也日益增大。文章根据高校自身特点，从分析高校审计风险产生的原因入手，提出高校审计人员应树立审计风险意识，采用先进的审计理论与审计技术、合理评价审计风险等一系列措施来防范与控制审计风险。
|
| 关 键 词： | 内部审计 审计风险 风险测评 风险控制 |
| 文章编号： | 1672-8505（2005）04-0069-02 |
| 收稿时间： | 2004-11-05 |
On the Prevention and Control of Auditing Risks in Universities |
| |
| Deng Jie.On the Prevention and Control of Auditing Risks in Universities[J].Journal of Chengdu Teachers College,2005,24(4):69-70. |
| |
| Authors: | Deng Jie |
| |
| Abstract: | In industrialization of higher education, the internal auditing risks at higher institutions become greater. The paper points out that auditor should build up the consciousness of risk prevention and adopt advanced auditing theories and techniques to evaluate reasonably auditing risks in accordance with the characteristics of higher institutions and keep universities and colleges away from the risks. |
| |
| Keywords: | universities and colleges internal auditing the risk of auditing estimating risk controlling risk |
| 本文献已被 维普 等数据库收录！ |
