论经济审计风险与防范.doc

中南财经政法大学自学考试本科毕业生论文 论文题目: 论经济审计风险与防范 考生姓名： 王杰 专 业: 会计（注册会计师） 准考证号： 014411111474 通讯地址： 湖北经济学院 邮政编码： 430205 联系电话： 日 期： 2012 年 6 月 14 日 中南财经政法大学自考办制 摘 要 摘要：随着审计环境的日趋复杂化，经济审计责任风险更加突出，对其进行控制显得尤为重要。1999年以来我国经济责任审计工作得到了较快发展，但与其他审计相比较，经济责任审计起步较晚、政策性强、要求高、难度大，又是社会各界关注的焦点和热点，加之审计环境复杂等原因，使得经济责任工作仍然存在较大的不确定性和审计风险。经济责任审计是审计机关根据干部管理，监督工作的需要，依据国家法律法规和有关政策规定，对单位的财务活动，财经法规和经济效益的真实性，合法性以及领导干部个人履行经济责任，遵守财纪法律和廉洁自律情况进行的监督评价活动。开展经济责任审计是加强监督工作的一个重要环节，也是治理腐败、促进勤政建设的一项重要举措。而经济责任审计同其他任何审计一样存在风险。经济责任审计风险的形成，既受客观因素的影响，也是主观因素作用的结果而此项工作不但涉及财经审计法律法规，而且涉及到对人的评价和人事管理，因而审计的责任和难度风险很大，所以我们要做到有效的防范和降低经济责任审计风险成因分析，探讨了防范和降低经济责任审计风险的有效措施。那么，如何认识审计风险，如何采取有效的措施加以防范，是我们当前开展经济责任审计必须关注的问题。 关键词：经济审计 风险 防范 Abstract Abstract: with the audit environment become more and more complicated, economic responsibility audit risk more prominent, and on the control is particularly important. Since 1999 Chinas economic responsibility audit work has been developed rapidly, but compared with other audit, economic responsibility audit started late, policy of strong, demanding and difficult, and is the social focus and hot, and audit environment complex and other reasons, that economic responsibility work still there is greater uncertainty and the audit risk. Economic responsibility audit is auditing authorities according to the cadre management, supervision and the needs of work, on the basis of the national laws and regulations and relevant policy regulation, to the unit financial activities, financial regulations and economic benefit of authenticity, legality and personal economic responsibility of leading cadres to perform, abide by law and discipline wealth incorrupt and self-discipline by the supervision and evaluation activities. To engage in economic responsibility audit supervision work is one of the most important parts, co