基于现代审计风险模型的国企高管经济责任审计风险及其防范

随着中办、国办关于国企主要领导经济责任审计新规的发布,国企高管经济责任审计已经进入了新的阶段。由于经济责任审计固有的特征,在国企高管经济责任审计的过程中,必然存在各种不确定性所导致的审计风险。在对国企经济责任审计风险特征分析基础上,建立了国企高管经济责任审计风险的模型,指出了国企高管经济责任审计不但具有传统意义上的重大错报风险×检查风险,也存在其特有的评价风险和处理处罚风险。在对经济责任审计的各种风险进行分析的基础上,最后提出了防范国企高管经济责任审计风险的措施。

The Discussion on Economic Accountability Auditing's Risk and Prevention for Soe executives based on the modern audit risk model

With issuance of new regulation about economic accountability auditing for Soe executives,it shows that economic accountability auditing for Soe executives steps into a stable developing stage.As to intrinsic characteristics of economic accountability auditing,there must be auditing risks caused by uncertainty in the process of economic accountability auditing.Based on the analysis of characteristics of economic accountability auditing,the innovation establishes economic accountability auditing risk model f...