| 对现代风险导向审计在电力企业经济责任审计中的应用探讨 |
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| 引用本文： | 白琳. 对现代风险导向审计在电力企业经济责任审计中的应用探讨[J]. 重庆电力高等专科学校学报, 2012, 0(6): 55-57 |
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| 作者姓名： | 白琳 |
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| 作者单位： | 重庆市电力公司市区供电局 |
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| 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。
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| 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 |
A Study on the Application of the Modern Risk-oriented Audit in the Economic Responsibility Audit in Power Enterprises |
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| BAI Lin. A Study on the Application of the Modern Risk-oriented Audit in the Economic Responsibility Audit in Power Enterprises[J]. Journal of Chongqing Electric Power College, 2012, 0(6): 55-57 |
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| Authors: | BAI Lin |
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| Affiliation: | BAI Lin(Urban Power Supply Bureau of Chongqing Electric Power Corporation,Chongqing 400044,China) |
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| Abstract: | 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. |
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| Keywords: | risk-oriented audit mode power enterprises economic responsibility audit ＂Three Dimensional＂ analyti-cal approach |
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