| 审计风险成因分析研究 |
| |
| 引用本文： | 何海虹. 审计风险成因分析研究[J]. 上海大学学报(社会科学版), 1999, 0(2) |
| |
| 作者姓名： | 何海虹 |
| |
| 作者单位： | 上海大学国际商学院!上海200233 |
| |
| 摘 要： | 近年来， 由于审计委托频频出现失败， 审计风险已日益成为审计学家们研究的重点课题之一。研究审计风险最终的目的是为了避免和防范。审计风险形成的原因很多， 有些是根本无法规避的， 有些则是在特定的环境下才存在。审计风险的成因决定了应对风险的方式
|
| 关 键 词： | 审计风险 民间审计 审计程序 审计标准 经济信息 |
A Brief Study of the Risks in Auditing |
| |
| He Hai hong. A Brief Study of the Risks in Auditing[J]. Journal of Shanghai University(Social Science Edition), 1999, 0(2) |
| |
| Authors: | He Hai hong |
| |
| Abstract: | The risk involved in auditing has become a hot topic among specialists in recent years. The ultimate goal of the studies on auditing related risk is to avoid and guard against such risks. Causes differ in the course of the development of risks, some are unavoidable , others are the results of specified circumstances. To succeed in preventing the risks, careful studies of the concrete situation must be made. |
| |
| Keywords: | Risks in auditing nonofficial auditing auditing procedures auditing standards economic information |
| 本文献已被 CNKI 等数据库收录！ |
