摘要
高等学校干部任期经济责任审计的审计评价是任期经济责任审计的关键环节,是组织人事部门考核使用干部的重要依据。审计评价的质量关系到审计报告的质量,关系到审计的风险。我们可以结合近年来经济责任审计的实践,就审计评价应遵循的原则、审计评价的内容、方法和规范、领导干部经济责任的划分、审计评价的政策界限以及防范审计评价的风险等问题进行探讨。
The audit evaluation of the term economic responsibility auditing to Universities＇ middle-level cadres is the key link of the term economic responsibility auditing, and an important basis for the use and assessment of cadres by the organization and personnel departments. The quality of audit evaluation is related to the quality of the audit report and the risk of auditing. This paper mainly discusses the audit evnduation＇s principle, content, methods and norms. The following issues are also explored： The division of economic responsibility of leading cadres, the policy limits of evaluation and prevention of the risks, etc. All above should be combined with recent practice of economic responsibility audit.
出处
《芜湖职业技术学院学报》
2008年第4期18-20,共3页
Journal of Wuhu Institute of Technology
关键词
高等学校
经济责任审计
审计评价
University
Economic re：
ponsibility auditing
Audit evaluation.
