| 论风险导向模式在节能减排绩效审计中的应用 |
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| 引用本文： | 卢相君,刘蒙,王兴旭.论风险导向模式在节能减排绩效审计中的应用[J].审计研究,2011(6). |
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| 作者姓名： | 卢相君 刘蒙 王兴旭 |
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| 作者单位： | 吉林财经大学会计学院;长春市审计学会; |
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| 摘 要： | 本文阐述了在节能减排绩效审计中应用风险导向模式的必要性,介绍了节能减排绩效审计的风险导向模型,将检查风险划分为绩效归因风险、绩效评价风险和绩效建议风险三类风险,并在此基础上逐一分析对它们的控制程序,最后提出了相应的配套措施。本文侧重于对节能减排绩效审计检查风险的分析,为节能减排绩效审计的研究提供了新的思路。
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| 关 键 词： | 风险导向模式 节能减排 审计 |
The Application of Risk-oriented Model to Energy Conservation and Emission Reduction Performance Audit |
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| Lu Xiangjun Liu Meng Wang Xingxu.The Application of Risk-oriented Model to Energy Conservation and Emission Reduction Performance Audit[J].Audit Research,2011(6). |
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| Authors: | Lu Xiangjun Liu Meng Wang Xingxu |
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| Institution: | Lu Xiangjun Liu Meng Wang Xingxu |
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| Abstract: | This paper first discusses the necessity of applying the risk-oriented model to energy conservation and emission reduction performance auditing,and then it introduces the risk-oriented model.It classifies the detection risk of performance auditing into three categories,namely,performance attribution risk,performance evaluation risk and performance suggestion risk.On the basis of this classification,control measures and supporting measures of each risk are put formward and analyzed respectively.This paper st... |
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| Keywords: | risk-oriented model energy conservation and emission reduction auditing |
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