现代风险导向审计模式下的企业经济责任审计流程  

The Audit Process of Corporate Economic Responsibility under the Mode of Modern Risk-oriented Audit

作　　者：陈磊 CHEN Lei(Youth College of Poltical Science of Inner Monglia Normal Lniversity,Hohhot,Inner Mongolia Autonomous Region,010050 China)

机构地区：[1]内蒙古师范大学青年政治学院,内蒙古呼和浩特010050

出　　处：《科技资讯》2022年第7期130-132,共3页Science & Technology Information

摘　　要：随着经济向好发展及会计制度日趋完善,经济责任审计渐次成为中国学者、会计人员关注重点及研究核心。然而,由于国内经济责任审计法律法规仍然存在缺陷,有关经济责任审计的研究尚不深入,难以高效指导具体经济责任审计工作。有鉴于此,该文结合现代风险导向审计模式创新企业经济责任审计,覆盖外部环境分析、内部情况判断、识别并评估风险、编撰审计方案以及审计程序、审计报告等流程,以期提升企业经济责任审计质效。With the positive economic development and the increasingly improvement of accounting system,economic responsibility auditing has gradually become the focus and research core of Chinese scholars and accountants.However,due to the flaws in domestic economic responsibility audit laws and regulations,the research on economic responsibility audit is not in-depth,and it is difficult to efficiently guide specific economic responsibility audit work.In view of this,innovating corporate economic responsibility audits in combination with modern risk-oriented auditing models,covering external environmental analysis,internal situation judgment,identifying and evaluating risks,compiling audit plans,audit procedures,audit reports and other processes,in order to improve the quality and effectiveness of corporate economic responsibility audits.

关 键 词：现代风险 审计模式 经济责任 审计流程 

分 类 号：F239.47[经济管理—会计学]