摘要
在分析现代风险导向型审计定义及基本程序的基础上,提出"五+五"风险审计模型,并对风险导向审计的应用方法进行探讨,以期促进风险导向审计在电力企业经济责任审计中的应用。
Based on the analyses of the definition and basic procedures of the modern risk-oriented audit, this essay presents a ＂5 ＋ 5＂ risk audit model as well as probing into the application of the risk-oriented audit, to promote its application in the economic responsibility audit in power enterprises.
出处
《重庆电力高等专科学校学报》
2012年第6期55-57,共3页
Journal of Chongqing Electric Power College
关键词
风险导向审计模式
电力企业
经济责任审计
“三维”分析法
risk-oriented audit mode
power enterprises
economic responsibility audit
＂Three Dimensional＂ analyti-cal approach
