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风险导向审计在审时度势、控制质量、防范风险、评估风险方面较以往的审计方式有着更好的优势。县级供电企业经济责任审计的方法应由传统的合规性审计向以加强和改善组织风险管理为目标的风险导向审计转变。
Risk-oriented auditing has better advantages than previous auditing methods in assessing the situation, controlling quality, preventing risks and assessing risks. The method of economic responsibility audit of county-level power supply enterprises should shift from the traditional compliance audit to the risk-based audit aimed at strengthening and improving the organization risk management.