2012•Journal of Shanxi Institute of Economic ManagementRequires access

Combined with Performance Audit Deepen the Economic Responsibility Auditing

Yang Feng

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Abstract

This paper,based on the current major problems in the economic responsibility auditing,discuses the differences and similarities between economic responsibility audit and performance audit.Moreover,combined with Audit Regulations of Jiangsu Province and the different points of the performance audit and economic responsibility audit,the author,from four aspects,talks about how to further deepen economic responsibility audit,which has certain theoretical and practical significance.

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What this paper is about

This paper,based on the current major problems in the economic responsibility auditing,discuses the differences and similarities between economic responsibility audit and performance audit.Moreover,combined with Audit Regulations of Jiangsu Province and the different points of the performance audit and economic responsibility audit,the author,from four aspects,talks about how to further deepen economic responsibility audit,which has certain theoretical and practical significance.

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Available abstract

This paper,based on the current major problems in the economic responsibility auditing,discuses the differences and similarities between economic responsibility audit and performance audit.Moreover,combined with Audit Regulations of Jiangsu Province and the different points of the performance audit and economic responsibility audit,the author,from four aspects,talks about how to further deepen economic responsibility audit,which has certain theoretical and practical significance.

Key concepts: Audit, Accounting, Business, Performance audit, Joint audit, Audit plan, Internal audit

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