高校内部审计质量与审计风险研究  

作　　者：兰国海[1] 

机构地区：[1]沈阳建筑大学,辽宁沈阳100168

出　　处：《产业创新研究》2018年第8期69-70,共2页Industrial Innovation

摘　　要：高校管理体制改革的不断深化,使得高校内部的审计工作越发重要,同时,其审计风险也不断加大。为能保证高校内部审计质量,使高校内部得到有效管理与控制,就必须做好高校内部审计风险的控制。本文简单阐述了高校内部审计风险的概念与特征,分析了审计风险与审计质量之间的关系,探讨了高校内部审计风险产生的原因,并提出了相应的解决策略。The continuous deepening of the management system reform in colleges and universities has made the internal audit work more important. At the same time, its audit risk has also increased. In order to ensure the quality of internal auditing in colleges and universities and to enable effective management and control within the university, it is necessary to control the internal audit risk of colleges and universities. This paper briefly expounds the concept and characteristics of internal audit risk in colleges and universities, analyzes the relationship between audit risk and audit quality, discusses the causes of internal audit risk in colleges and universities, and proposes corresponding solutions.

关 键 词：高校 审计质量 审计风险 

分 类 号：F239.45[经济管理—会计学]