| 企业内部审计风险的成因和防范对策 |
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| 引用本文： | 夏卫芳.企业内部审计风险的成因和防范对策[J].丽水学院学报,2007,29(1):20-22,37. |
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| 作者姓名： | 夏卫芳 |
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| 作者单位： | 丽水市中医院,浙江,丽水,323000 |
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| 摘 要： | 企业内部审计风险是指内部审计人员实施审计后,对财务报表发表错误意见的可能性.其中包括财务报表存在重大错报或漏报,而审计人员发表了肯定性审计意见.或是财务报表不存在重大错报,而审计人员审计后发表了否定性审计意见.随着我国社会主义市场经济体制的建立与日益完善,审计所面临的经济和法律环境也发生了很大的变化,因而重视审计风险,增强审计意识,最大限度地规避、防范和控制审计风险,是当今审计工作所面临的重要任务,也是提高审计质量和信誉的关键,对审计事业健康,有序的发展具有重大的现实意义.全文着重探讨企业内部审计风险的成因与防范对策.
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| 关 键 词： | 企业 内部审计 审计风险 成因 对策 |
| 文章编号： | 1008-6749（2007）01-0020-03 |
| 修稿时间： | 2006-10-31 |
On Causes of Risks in Enterprise Internal Auditing and Guarding Measures |
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| Xia Weifang.On Causes of Risks in Enterprise Internal Auditing and Guarding Measures[J].Journal of Lishui University,2007,29(1):20-22,37. |
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| Authors: | Xia Weifang |
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| Institution: | Lishui Traditional Chinese Medical Hospital, Lishui Zhejiang 323000, China |
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| Abstract: | The audit risk of the enterprise inner part means the possibility of the false opinion to financial report after carrying out the audit,including the important and wrong report of the financial report or failing to report among them,but the auditing personnel's announcing affirmation to audit,or no important and wrong report in the financial report,but auditing personnel's announcing negativi opinion after auditing.With the perfect and the establishment of the socialist market economy in our country,the economy and law environment also have changed,as a result it is an important mission,to stnengthen audit consciousness,and to prevent,guard and control audit risk.It is also the key to improve quality and trust and has important realistic significance.This text lays particular emphasis on the causes of the enterprise internoal auditing risk and guarding measures. |
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| Keywords: | enterprise internal auditing auditing risks causes countermeasures |
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