江苏省科技期刊可视化阅读平台

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江苏科技信息 ›› 2016, Vol. 33 ›› Issue (14): 38-39.doi: 10.3969/j.issn.1004-7530.2016.14.016

• 论文 • 上一篇    下一篇

高校领导干部经济责任审计风险及对策研究

张凯   

  1. 南京中医药大学审计处,江苏南京,210023
  • 出版日期:2016-05-15 发布日期:2016-05-15
  • 基金资助:
    2013年度南京中医药大学哲学社会科学基金项目%项目名称高校领导干部经济责任审计评价指标体系的构建%项目编号13XSK10。

Research on College Leading Cadres Economic Responsibility Audit Risk

Zhang Kai   

  • Online:2016-05-15 Published:2016-05-15

摘要： 经济责任审计是高校审计部门的重点工作，审计部门应在审计过程中充分认识经济责任审计的风险成因，对不同审计风险采取不同的审计对策，防范、降低审计风险，确保审计报告的客观性、真实性、合理性。文章指出了高校领导干部经济责任审计风险，并提出了相应的解决对策。

关键词: 经济责任审计, 审计风险

Abstract: Economic responsibility audit is the focus of the audit department. Auditing department should realize factors and causes of economic responsibility audit risk in the process of audit, Taking different audit countermeasures for different audit risk, aiming at preventing and reducing audit risk, to ensure objectivity, authenticity, rationality of audit report. The paper points out the leading cadres' economic responsibility audit risk in colleges and universities, and puts forward the corresponding countermeasures.