谈离任审计风险及其控制与防范

随着市场经济发展和国有企业改革深化,实施对企业法定代表人离任审计越来越引起社会各界人士的广泛关注和高度重视。但在当前政策、法规须逐步配套和完善、财务会计信息反映的真实程度与执法环境有待进一步改善的情况下,审计的责任重了,审计风险也大了。本文就离任审计风险的内涵及其特殊性、形成的原因、控制与防范三个方面展开讨论。

The Risk of Dimission Audit and Its Control and Precaution

With the development of market economy and deepening of reform of state-owned enterprise, the dimission audit for juridical person of enterprise is arosing the broad attention and a high regard of people from all walks of life. But at the present time, in the case that the policies and regulations must be established and consummated, and the reliability of accounting information and the environment of executing the law must be improved, the responsibility of audit is great and the risk of audit became high. In this article, we will discuss the connotation, specificity, source, control and precaution of the dimission audit.