摘要
客观公正是经济责任审计的生命线。为了避免在审计评价标准中产生随意性、盲目性,对领导干部履行经济职责情况的审计所作出的结论性评价意见,应该确立一个审计评价标准,即评价原则、内容、办法,并用以规范审计评价工作,从而实现客观公正的经济责任审计。
Objective and impartial evaluation is the lifeblood of economic responsibility audit. To avoiding blindness and casualness in evaluation standard of audit, we need an evaluation standard of audit to offer comments about the leaders＇ performance, i.e. evaluating principles, contents, and methods, meanwhile, to standard auditing evaluation and achieve objective and impartial economic responsibility audit.
出处
《商业经济》
2008年第6期122-124,共3页
Business & Economy
基金
2007年黑龙江省审计学会课题:"党政领导干部经济责任审计评价指标体系的研究"的阶段性成果
合同号黑龙江省审计学会(SJ07-A001)
关键词
经济责任
审计评价标准
原则
economic responsibility, evaluation standard of audit, principle
