CAJ | 학술논문

经济责任审计在社会监督中起了很大作用，它具有特殊性、综合性和风险性特点。在审计过程中易受相关单位及人员等各因素干扰，易受审计人员执业能力和相关法律法规影响，存在审计时间以及审计结果运用不恰当现象。因此，审计人员要提高自身的风险意识，重视审计前的调查工作，加强各部门之间的协调合作，抓住重点，使用科学合理的审计程序，提高工作效率。同时，要健全、完善经济责任审计评价指标体系，注重后续审计的跟踪。
경제책임심계재사회감독중기료흔대작용，타구유특수성、종합성화풍험성특점。재심계과정중역수상관단위급인원등각인소간우，역수심계인원집업능력화상관법율법규영향，존재심계시간이급심계결과운용불흡당현상。인차，심계인원요제고자신적풍험의식，중시심계전적조사공작，가강각부문지간적협조합작，조주중점，사용과학합리적심계정서，제고공작효솔。동시，요건전、완선경제책임심계평개지표체계，주중후속심계적근종。
Economic responsibility audit plays a major role in social supervision, which has the specificity, comprehensiveness and risk characteristics. Disturbed by the relevant units and personnel, impacted audit practice ability and related legal regulations in audit process, it has the phenomena that the auditing time and auditing result use improperly. Therefore, the audit personnel who want to increase their risk awareness, should pay attention to the work of investigations before auditing, strengthen the assistance between various sectors, concentrate on crucial points, use scientific and reasonable auditing procedures, improve work efficiency. At the same time, we should make economic responsibility audit evaluation index system much better, focusing on follow-up audit tracking.