| 基于会计业务循环的审计风险预警信号分析 |
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| 引用本文： | 张峰,范艳芳. 基于会计业务循环的审计风险预警信号分析[J]. 山西财政税务专科学校学报, 2008, 10(4): 53-56 |
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| 作者姓名： | 张峰 范艳芳 |
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| 作者单位： | 湘潭大学,湖南,湘潭,411105;湘潭大学,湖南,湘潭,411105 |
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| 摘 要： | 审计人员在执业时，按会计业务循环控制审计过程，分类识别高风险因子，关注各类风险预警信号，有所侧重，合理分配审计资源，可以提高审计效率，降低审计风险。
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| 关 键 词： | 审计风险 业务循环 预警信号 |
An Analysis of Audit Risk Warning Signals Based on the Accounting Business Cycles |
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| ZHANG Feng,FAN Yan-fang. An Analysis of Audit Risk Warning Signals Based on the Accounting Business Cycles[J]. Journal of Shanxi Finance and Tax College, 2008, 10(4): 53-56 |
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| Authors: | ZHANG Feng FAN Yan-fang |
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| Affiliation: | ZHANG Feng,FAN Yan-fang(Xiangtan University,Xiangtan 411105,China) |
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| Abstract: | When the audit staffs are in practice,they can control audit process according to the business cycle,identify high-risk factors,concern about various types of risk warning signals,distribute audit resources reasonably,so can improve audit efficiency,and reduce audit risk. |
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| Keywords: | audit risk business cycle warning signals |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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