論經(jīng)濟(jì)責(zé)任審計(jì)風(fēng)險(xiǎn)防范.pdf

1、經(jīng)濟(jì)責(zé)任審計(jì)是審計(jì)機(jī)關(guān)以領(lǐng)導(dǎo)干部所在單位財(cái)政財(cái)務(wù)收支為基礎(chǔ),對(duì)領(lǐng)導(dǎo)干部任期經(jīng)濟(jì)責(zé)任的履行情況進(jìn)行審查和評(píng)價(jià),為干部管理部門(mén)選拔和任用干部提供依據(jù)的一種審計(jì).隨著中國(guó)經(jīng)濟(jì)的發(fā)展,經(jīng)濟(jì)責(zé)任審計(jì)風(fēng)險(xiǎn)日益顯現(xiàn),如何進(jìn)一步規(guī)范經(jīng)濟(jì)責(zé)任審計(jì)工作,防范審計(jì)風(fēng)險(xiǎn),成為一項(xiàng)重要課題.該文將分經(jīng)濟(jì)責(zé)任審計(jì)風(fēng)險(xiǎn)的涵義、產(chǎn)生原因以及防范對(duì)策三個(gè)部分對(duì)這一問(wèn)題進(jìn)行探討.一、經(jīng)濟(jì)責(zé)任審計(jì)風(fēng)險(xiǎn)涵義.經(jīng)濟(jì)責(zé)任審計(jì)風(fēng)險(xiǎn)是指國(guó)家審計(jì)機(jī)關(guān)及審計(jì)人員在履行經(jīng)濟(jì)責(zé)任審計(jì)過(guò)程中,

2、因?qū)徲?jì)報(bào)告或?qū)徲?jì)決定對(duì)特定審計(jì)事項(xiàng)發(fā)表不當(dāng)審計(jì)意見(jiàn),做出不當(dāng)評(píng)價(jià)或處理,給被審計(jì)單位或個(gè)人合法權(quán)益造成損害,審計(jì)機(jī)關(guān)對(duì)此承擔(dān)責(zé)任的可能性.經(jīng)濟(jì)責(zé)任審計(jì)風(fēng)險(xiǎn)具有客觀性、潛在性、可控性,同時(shí)也更加復(fù)雜、危害性更大.二、經(jīng)濟(jì)責(zé)任審計(jì)風(fēng)險(xiǎn)產(chǎn)生原因.經(jīng)濟(jì)責(zé)任審計(jì)風(fēng)險(xiǎn)的產(chǎn)生既有環(huán)境因素,又有自身因素.具體包括法律因素、社會(huì)環(huán)境因素、被審計(jì)對(duì)象因素、審計(jì)資源制約、審計(jì)手段局限、缺乏審計(jì)評(píng)價(jià)標(biāo)準(zhǔn)、審計(jì)結(jié)果不當(dāng)利用等方面原因.三、經(jīng)濟(jì)責(zé)任審計(jì)風(fēng)險(xiǎn)防范對(duì)策