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军队审计是军队内部管理的一项重要监督制度,军队的规范化发展离不开军队审计的监督,因此,审计是维护军事经济安全的重要手段。在军队财务审计过程中存在着诸多潜在风险,一方面是由于审计人员的过失造成的非意愿性风险,另一方面则是存在审计人员的故意欺诈。提高审计风险防范意识,是维护军事经济安全的有效途径。
The audit of the military is an important supervisory system for the internal management of the army. The standardization of the army can not be separated from the supervision of the military audit. Therefore, the audit is an important means of safeguarding the economic security of the military. There are many potential risks in the financial audit of the military. On the one hand, they are involuntary risks caused by auditors’ negligence. On the other hand, there are auditors deliberately cheating. Raising awareness of audit risk prevention is an effective way to maintain the military economic security.