| 厂长(经理)离任审计有关问题的探讨 |
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| 引用本文： | 辛旭.厂长(经理)离任审计有关问题的探讨[J].山西财经大学学报,2003,25(1):94-96. |
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| 作者姓名： | 辛旭 |
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| 作者单位： | 山西财经大学会计学院,山西,太原,030012 |
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| 摘 要： | 进行厂长 (经理 )离任审计 ,首先要做好离任审计准备 ,选择好审计人员。在实施离任审计时 ,要做到重点审计与一般审计相结合 ,账内审查与账外调查相结合 ,定量考核与定性分析相结合。在进行离任审计评价时 ,要遵循客观公正、标本兼治和严格执法等原则。
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| 关 键 词： | 离任审计 审计内容 审计原则 |
| 文章编号： | 1007-9556(2003)01-0094-03 |
| 修稿时间： | 2002年11月3日 |
On Auditing the Manager Upon Leaving the Post |
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| XIN Xu.On Auditing the Manager Upon Leaving the Post[J].Journal of Shanxi Finance and Economics University,2003,25(1):94-96. |
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| Authors: | XIN Xu |
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| Abstract: | The audit of the manager who leaves the post has to be done through some important phases with respective purposes, namely, 1, proper preparation to select the competent auditors; 2, auditing process featuring combinations of focus items with general purpose auditing subjects, record examination with general investigation, and quantitative test with property analysis; and 3, concluding the auditing process on the bases of objective observation to justify a fair and impartial conclusion. |
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| Keywords: | leaving-post audit auditing item auditing principle |
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