完善任期經(jīng)濟(jì)責(zé)任審計(jì)的幾點(diǎn)建議

【內(nèi)容摘要】：影響任期經(jīng)濟(jì)責(zé)任審計(jì)發(fā)展的因素有兩方面，一是主觀認(rèn)識(shí)上存在誤區(qū)，導(dǎo)致任期經(jīng)濟(jì)責(zé)任審計(jì)權(quán)威難以體現(xiàn)，二是審計(jì)實(shí)踐操作存在不當(dāng)，導(dǎo)致任期經(jīng)濟(jì)責(zé)任審計(jì)作用難以到位。本文從審計(jì)項(xiàng)目、審計(jì)管轄、審計(jì)內(nèi)容、審計(jì)方法、審計(jì)依據(jù)、審計(jì)報(bào)告等方面對(duì)任期經(jīng)濟(jì)責(zé)任審計(jì)提出了若干建設(shè)性建議，以完善任期經(jīng)濟(jì)責(zé)任審計(jì)的發(fā)展。

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