|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2008年05 期
| 標(biāo)題 |
| 鐵路企業(yè)開展經(jīng)濟責(zé)任審計存在的風(fēng)險及防范(30 卷) |
| 英文標(biāo)題 |
| Risk of Economic Responsibility Audit in Railway Enterprises and Its Prevention |
| 摘要 |
| 闡述鐵路企業(yè)開展經(jīng)濟責(zé)任審計的意義和作用，分析主、客觀原因所帶來的審計風(fēng)險及其危害性。指出在實施經(jīng)濟責(zé)任審計過程中，對于不可控制的審計風(fēng)險，可通過預(yù)測、評估、轉(zhuǎn)移和回避等多種途徑來加以緩解或抑制，對于可以控制的風(fēng)險，應(yīng)堅持獨立、客觀、公正的立場，嚴(yán)格執(zhí)行 |
| 作者 |
| 新聞作者:吳成春 |
| 關(guān)鍵字 |
