【摘要】：正 隨著公眾對(duì)政府公開信息的要求越來越高,國(guó)家審計(jì)面臨的風(fēng)險(xiǎn)越來越大。為降低審計(jì)風(fēng)險(xiǎn),提高審計(jì)質(zhì)量,需要進(jìn)行大量的延伸審計(jì)。隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展和審計(jì)力度的加大,被審計(jì)單位違法違紀(jì)行為越來越隱蔽,為逃避責(zé)任追究,它們經(jīng)常利用關(guān)聯(lián)單位或下屬單位幫助其隱瞞違法違規(guī)行為。延伸審計(jì)中需要涉及銀行、稅務(wù)、工商、被審計(jì)單位控股參股的單位、被審計(jì)單位
[Abstract]:As the public demands more and more public information, the risk of state audit is increasing. In order to reduce audit risk and improve audit quality, a large number of extended audits are needed. With the development of market economy and the increase of audit intensity, the illegal behavior of audited units is becoming more and more hidden. In order to evade responsibility, they often use related units or subordinate units to help them conceal illegal and illegal behaviors. The extended audit needs to involve banks, taxation, industry and commerce, the units in which the auditees are holding shares, and the auditees.
【作者單位】： 審計(jì)署京津冀特派辦;
【分類號(hào)】：D922.27

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