摘要
在我国公共资金经济效益审计中,应将风险导向审计的理念渗透到效益审计的全过程,将制度基础审计的审前调查、内控测试等技术方法服务于经济效益审计,并按经济效益审计的不同阶段实施多层次的审计方法体系。
In the economic benefit audit of public funds in our country, the philosophy of risk based auditing should be adopted in the whole process of benefit audit. The technological methods of pre-audit investigation and internal control test used in system foundation audit should be applied in economic benefit audit. And in the different stages of economic benefit audit, a multi-level auditing method system should be implemented.
出处
《广东商学院学报》
2006年第6期73-77,共5页
Journal of Guangdong University of Business Studies
关键词
公共资金
经济效益审计
审计的特殊性
审计方法
public fund
economic benefit audit
particularity of audit
auditing method
