摘要
防范和避免审计风险,应对内部审计风险的根本起点和成因进行深刻、全面地认识,才能有效地促进企业内部审计工作的发展。不确定性是内部审计风险最主要的特征。审计风险的产生是客观和主观的结合。
To be on guard against and avoid auditing risks, it is necessary to have a deep and thorough understanding of the causes and initial points for the risks in internal auditing so as to promote the development of the internal auditing in enterprises. Uncertainty is the most principal characteristic in internal auditing and the production of auditing risks is the combination of subjective and objective elements.
出处
《重庆工学院学报》
2004年第6期194-195,共2页
Journal of Chongqing Institute of Technology
