摘要
财务是单位的核心部门,在单位发展过程中起到重要作用。财务需要有外部和内部审计,对财务起到监督管理作用。风险导向审计在财务审计过程中的应用,提高了审计的科学性,对财务发展提出了更高的要求。现在国内外审计失败的案例很多,传统的审计方法存在一定弊端,必须应用新的审计方法进行审计,提高审计的科学性,为企业发展提供高质量的财务分析报告,促进企业健康发展。
Finance is the core unit and plays an important role in the development of the institution. External and internal audit play the supervision and management role on financial affairs. The application of risk-oriented audit in the process of financial audit has raised the scientificity of auditing and put forward higher requirements for financial development. There are many cases of domestic and foreign audit failures,the traditional audit methods have certain drawbacks. We must use new audit methods to improve the scientificity of the audit,and provide high-quality financial analysis report for enterprise development to promote the healthy development of enterprises.
出处
《黑龙江科学》
2016年第20期136-137,共2页
Heilongjiang Science
关键词
风险导向审计
财务舞弊
应用
Risk-oriented audit
Financial fraud
Application
