厂长（经理）离任经济责任审计的特点李启祚顾晓明厂长（经理）离任经济责任审计与财务收支审计相比较，在审计范围、审计重点、审计内容以及审计报告、审计决定、审计意见书的要求上均表现出明显的区别：（一）财务收支审计的范围一般为上一年度或本年度的财会报表、帐册... The characteristics of the financial responsibility audit of the director (manager) Li Qiwei Gu Xiaoming Director (manager) Comparison of the financial responsibility audit with the financial revenue and expenditure audit, audit scope, audit focus, audit content and audit report, audit decision, audit opinion The requirements of the books all show obvious differences: (1) The scope of the financial revenue and expenditure audit is generally the financial statements and books of the previous year or this year...