| 公共资金经济效益审计的相关问题研究 |
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| 引用本文： | 马玉珍. 公共资金经济效益审计的相关问题研究[J]. 广东商学院学报, 2006, 0(6): 73-77 |
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| 作者姓名： | 马玉珍 |
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| 作者单位： | 广东商学院,会计学院,广东,广州,510320 |
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| 摘 要： | 在我国公共资金经济效益审计中，应将风险导向审计的理念渗透到效益审计的全过程？将制度基础审计的审前调查、内控测试等技术方法服务于经济效益审计，并按经济效益审计的不同阶段实施多层次的审计方法体系。
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| 关 键 词： | 公共资金 经济效益审计 审计的特殊性 审计方法 |
| 文章编号： | 1008-2506(2006)06-0073-05 |
| 收稿时间： | 2006-05-10 |
| 修稿时间： | 2006-05-10 |
Research on the Related Problems in Public Funds Economic Benefit Audit |
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| MA Yu-zhen. Research on the Related Problems in Public Funds Economic Benefit Audit[J]. Journal of Guangdong Business College, 2006, 0(6): 73-77 |
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| Authors: | MA Yu-zhen |
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| Affiliation: | School of Accounting, Gnangdong University of Business Studies, Guangzhou 510320,China |
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| Abstract: | In the economic benefit audit of public funds in our country, the philosophy of risk based auditing should be adopted in the whole process of benefit audit. The technological methods of pre-audit investigation and internal control test used in system foundation audit should be applied in economic benefit audit. And in the different stages of economic benefit audit, a multi-level auditing method system should be implemented. |
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| Keywords: | public fund economic benefit audit particularity of audit auditing method |
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