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离任经济责任审计风险及其防范
引用本文:张兴萍.离任经济责任审计风险及其防范[J].山西师大体育学院学报,2000(4).
作者姓名:张兴萍
作者单位:山西师大体育学院审计科
摘    要:随着社会主义市场经济体制的发展与完善,离任经济责任审计已成为一项必不可少的工作。通过对离任经济责任审计风险的几种存在形式分析,提出了防范对策。这对提高经济责任审计质量,降低其审计风险具有非常重要的指导意义。

关 键 词:离任经济责任  审计  风险  防范

Be on Guard And Risk of The Retired Economic Responsibility Audit
ZHANG Xing-ping.Be on Guard And Risk of The Retired Economic Responsibility Audit[J].Journal of Physical Education Institute of Shanxi Teachers University,2000(4).
Authors:ZHANG Xing-ping
Abstract:With the development and perfect of socialism market economic system,the retired economic respomsibility audit is one of neessary work. This paper analysed several forms of economic responsibility risk and put out the countermeasure. This measure has very important meaning for in creasing the quality of economic responsibility andit and decreasing audit risk.
Keywords:retired economic responsibility  audit  risk  guard
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