| 对国家审计的反思及其风险防范 |
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| 引用本文： | 杨转转. 对国家审计的反思及其风险防范[J]. 北方经贸, 2004, 0(9): 58-59 |
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| 作者姓名： | 杨转转 |
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| 作者单位： | 首都经济贸易大学,会计学院,北京,100026 |
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| 摘 要： | 随着我国法律制度的完善和公民纳税人意识的增强 ,国家审计风险处于上升的态势 ,而长期对国家审计风险的忽视将审计风险进一步放大。本文以国家审计风险和社会审计风险的比较作为出发点 ,对国家审计风险的构成因素及防范措施进行探讨 ,以期深化对国家审计风险的认识 ,减少和规避国家审计风险。
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| 关 键 词： | 国家审计 风险 构成因素 防范 |
| 文章编号： | 1005-913X(2004)09-0058-02 |
CONSIDERATION OF ADMINISTRATIVE AUDITING AND APPROACH TO CONTROL RISK |
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| YANG Zhuan-zhuan. CONSIDERATION OF ADMINISTRATIVE AUDITING AND APPROACH TO CONTROL RISK[J]. Northern Economy and Trade, 2004, 0(9): 58-59 |
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| Authors: | YANG Zhuan-zhuan |
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| Abstract: | Government audit risk rises rapidly.For a long time,people have paid no attention to company audit risk and ignored it.The article emphasize the difference of the influence,factors of the two risks to find an integrated approach to control it. |
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| Keywords: | government audit risk factor approach |
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