| 提高审计质量,防范审计风险的几点思考 |
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| 引用本文： | 赵娟芸. 提高审计质量,防范审计风险的几点思考[J]. 山西经济管理干部学院学报, 2004, 12(2): 32-33 |
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| 作者姓名： | 赵娟芸 |
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| 作者单位： | 山西省审计厅,山西,太原,030001 |
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| 摘 要： | 提高审计质量、降低审计风险的防范措施有“人治“措施、“法治“措施和“技术“措施.提高审计人员的政治思想素质、专业知识水平、质量观念和风险意识是“人治“措施;贯彻依法审计原则、审计项目质量控制办法、抓好廉政制度建设是“法治“措施;运用帐户入手、内部控制制度测评、抽样及计算机审计方法是“技术“措施.
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| 关 键 词： | 审计 审计风险 风险控制 |
| 文章编号： | 1008-9101(2004)02-0032-02 |
| 修稿时间： | 2004-03-26 |
Measures of improving audit quality and reducing audit risks |
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| ZHAO Juan-Yun. Measures of improving audit quality and reducing audit risks[J]. Journal of Shanxi Institute of Economic Management, 2004, 12(2): 32-33 |
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| Authors: | ZHAO Juan-Yun |
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| Abstract: | Measures of improving audit quality and reducing audit risks are as follows: Improving audit quality and reducing audit risks are managed by people,ruled by the law and technically carried out. Managed by people means to enhance audit personnel's political consciousness, expand their speciality knowledge and improve quality concept and risk awareness; Ruled by the law means to carry out audit principles according to the law, follow audit project quality control measures and establish uncorrupted system. Technically carried out means to improve audit quality and reduce its risks in the following technical ways: account,internal control system, sampling and computer audit method. |
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| Keywords: | Audit Audit Risk Risk Control |
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