基于风险控制的高校经济责任审计流程初探  

Discussion on Economic Accountability Audit Process at Universities based on Risk Control

作　　者：杨玉新[1] 

机构地区：[1]大连理工大学

出　　处：《财务与金融》2012年第5期74-78,共5页Accounting and Finance

基　　金：教育部2010年教育财务管理研究课题(教财司预函[2010]328号)阶段性成果

摘　　要：高校经济责任审计随着高校规模的扩大和经济活动的频繁和复杂显得越来越重要。鉴于内部审计的特殊性,经济责任审计还存着着诸多问题,其中由于审计流程不规范引起的审计风险不容忽视。论文从规范高校领导干部经济责任审计流程入手,结合高校经济责任审计的现状和问题,分析审计各阶段的审计风险,提出完善审计流程的方案和防范审计风险的措施。With the expansion of universities＇ scale and frequency and complicity of economic activities, the economic ac- countability audit at universities become more and more important. Because of the particularity of internal audit, the economic accountability audit still exists a lot of problems, among which, the audit risk caused by irregulation of audit process could not be ignored. Starts from the regulation of economic accountability audit process for universities＇ leaders, combines the current status and problems of economic accountability audit at universities, this paper analyzes the audit risks of different audit stages, and provides perfecting audit process proposals and preventing audit risk measures.

关 键 词：高校 经济责任审计 风险控制 审计流程 

分 类 号：F239[经济管理—会计学]