审计
保护
审核计划
业务
内部审计
控制环境
联合审计
信息技术审计
绩效审计
公司治理
外部审计师
客观性(哲学)
审计风险
会计
公共关系
政治学
财务
医学
护理部
哲学
认识论
出处
期刊:Proceedings of business and economic studies
[Bio-Byword Scientific Publishing, Pty. Ltd.]
日期:2023-12-22
卷期号:6 (6): 98-103
标识
DOI:10.26689/pbes.v6i6.5880
摘要
As a crucial supervisory department overseeing economic operations, the audit department plays a pivotal role in safeguarding the healthy development of the country’s economy, exposing corruption, and effectively maintaining social and economic peace and stability. The work of auditing involves detecting existing issues, providing remedies, and consistently contributing to national governance. However, as the market economic environment undergoes continuous changes, legal systems advance, and the audit environment becomes more complex, audit risks have gradually gained prominence. The prevention of audit risks has increasingly captured the attention of audit agencies at all levels. This necessitates audit institutions to continually adapt to new challenges, comprehend risks, and exert effective control over them. This article delves into the causes of audit risks, exploring ways to effectively identify and respond to these risks within a complex and ever-changing environment. The objective is to ensure the objectivity and accuracy of audit reports, allowing the audit function to truly serve as an “immune” system, protecting public interests.
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