| 谈高校任期经济责任审计风险的成因及防范对策 |
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| 引用本文： | 路坚,张予宏,张敬国. 谈高校任期经济责任审计风险的成因及防范对策[J]. 郑州大学学报(哲学社会科学版), 2003, 36(6): 114-116 |
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| 作者姓名： | 路坚 张予宏 张敬国 |
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| 作者单位： | 郑州大学审计处,河南,郑州,450052 |
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| 摘 要： | 高校任期经济责任审计风险的成因从总体上看有外部因素和内部因素两个方面,应通过改善内部审计环境,严格任期经济责任审计的质量控制措施,加强高校内部审计队伍建设等方法对策,以达到降低和防范审计风险的目的。
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| 关 键 词： | 高校 任期经济责任审计 风险 对策 |
| 文章编号： | 1001-8204(2003)06-0114-03 |
| 修稿时间： | 2003-06-20 |
Discussion on the Origin of the Economic Responsibility for Auditing Risk and the Precautions Against it during the Term of Service in Colleges and Universities |
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| LU Jian,ZHANG Yu-hong,ZHANG Jing-guo. Discussion on the Origin of the Economic Responsibility for Auditing Risk and the Precautions Against it during the Term of Service in Colleges and Universities[J]. Journal of Zhengzhou University(Philosophy and Social Science Edition), 2003, 36(6): 114-116 |
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| Authors: | LU Jian ZHANG Yu-hong ZHANG Jing-guo |
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| Abstract: | From the overall view, the origin of the economic responsibility for auditing risk during the term of service in colleges and universities has external and internai aspects. For decreasing and avoiding the auditing risk, it is necessary to improve the internai auditing circumstance , strictly carry out the quality controlling measure for the economic auditing responsibility during the term of service and strengthen the construction of the auditing workers and staff in colleges and universities. |
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| Keywords: | Colleges and universities economic responsibility audit during the term of service risk counter measure |
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