教育系统经济责任审计风险及其防范  

Audit Risk of Economic Responsibility and How to Keep It Away in Educational Departments

作　　者：吴万才[1] 

机构地区：[1]甘肃广播电视大学审计科,甘肃兰州730030

出　　处：《甘肃教育学院学报（社会科学版）》2003年第3期75-77,共3页Journal of Gansu Education College(Social Sciences)

摘　　要：随着经济责任审计在教育系统的全面推行 ,经济责任审计风险的防范显得尤为重要。本文分析了当前教育系统经济责任审计风险形成的原因 。With the carrying out of economic responsibility audit in educational departments, audit risk of economic responsibility and how to keep it away becomes more important. This article analyses the present causes of audit risk which bring from the Economic responsibility, put forwards the control measures on how to keep away audit risk of economic responsibility in Educational departments.

关 键 词：经济责任审计 审计风险 风险防范 

分 类 号：F239.47[经济管理—会计学]