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论民间审计的审计风险
Authors
何海虹
Publication date
28 June 1996
Publisher
Abstract
本文对民间的审计风险进行了探讨.这个问题在国外,无论是理论界还是实务 界,都已经高度重视,似乎不谈“审计风险”就没有了审计,而讲到审计就必讲“审计 风险”。在我国,随着民间审计的进一步发展,风险问题已日益突出.中诚、原野事件 即是明证,为了降低这种审计商业风险,对审计风险进行研究的重要性已日益突 出.本文共分四个部分. 第一部分民间审计一开始产生就存在着风险,但是什么叫审计风险呢?本文 首先阐述了审计风险的定义.其次,从两个方面对影响审计风险的因素进行了探 讨.既然审计风险是伴随着民间审计的产生而产生的,那么审计工作本身必然存在 着导致风险的国有因素,这就是审计风险产生的必然性...学位:管理学硕士院系专业:管理学院会计系_会计学学号:1993121
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Last time updated on 16/06/2016