| 浅谈法人离任经济责任审计评价 |
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| 引用本文： | 李金成,张旭东.浅谈法人离任经济责任审计评价[J].哈尔滨学院学报,2002,23(6):94-95. |
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| 作者姓名： | 李金成 张旭东 |
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| 作者单位： | 1. 大庆地区防洪工程管理处,黑龙江,大庆,163000
2. 哈尔滨学院,财务处,黑龙江,哈尔滨,150080 |
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| 摘 要： | 本文对法定代表人离任经济审计制度中的审计评价问题进行了实步的探讨，并对审计评价的环节和原则提出独到的见解。
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| 关 键 词： | 离任经济责任审计 审计评价 审计证据 法定代表人 审计人员 审计报告 公开性原则 |
| 文章编号： | 1004-5856(2002)06-0094-02 |
On the Economic Responsibility Audit of the Outgoing Legal Representative |
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| LI Jin-cheng,ZHANG Xu-dong.On the Economic Responsibility Audit of the Outgoing Legal Representative[J].Journal of Harbin University,2002,23(6):94-95. |
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| Authors: | LI Jin-cheng ZHANG Xu-dong |
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| Institution: | LI Jin-cheng1,ZHANG Xu-dong2 |
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| Abstract: | This paper supports that the audit of the outgoing legal respresentative is to perfect the checking systems on the leaders and appraise their acheivements. |
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| Keywords: | the economic responsibility audit of the outgoing legal representative audit evaluation and evidence |
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