经济责任审计质量控制的系统思考

2006年2月28日修订的新《审计法》增加了经济责任审计的规定,把经济责任审计提升到法律层面。但如何加强经济责任审计质量控制,正确评价党政领导干部的经济责任,仍是我们目前面临的主要问题。本文就经济责任审计质量控制现状和如何建立经济责任审计质量控制体系进行探讨。

Systematic thinking of economy responsibility auditing quality control

Revise on February 28 in 2006 of new 《audit law 》the provision increasing an economic responsibility audit,promote the economic responsibility audit to the law level.But how strengthen an economic responsibility audit a quality control,the exactitude evaluates the economic responsibility of political leadership staff,ising still the key problem that we face currently.This text for the economic responsibility audit the necessity that the quality of quality control builds up and how build up an economic responsibility audit quality a control system to carry on a study.