Author(s)

Lingling Dong ¹

Affiliation(s)

¹ Shandong Women’s University , Jinan, 250300, China

Corresponding Author

Lingling Dong

ABSTRACT

Carrying out economic responsibility audit can promote the sustainable, rapid, coordinated and healthy development of modern social economy, and its importance is self-evident. With the continuous development of economic responsibility audit, we should also objectively look at and understand the risks of economic responsibility audit, take positive countermeasures to prevent and avoid these risks, and strive to minimize the risk coefficient, so as to ensure that economic responsibility audit can play a greater role.

KEYWORDS

Economic responsibility, Audit, Risk, Prevention

CITE THIS PAPER

Lingling Dong, Risks and Prevention in Economic Responsibility Audit. Information Systems and Economics (2022) Vol. 3: 6-9. DOI: http://dx.doi.org/10.23977/infse.2022.030102.

REFERENCES

[1] Dennis W. Taylor,Maliah Sulaiman,Michael Sheahan. Auditing of environmental management systems: alegitimacy theory perspective[J] . Managerial Auditing Journal , 2019 (7) :12-13.
[2] Ton van der Wiele,Peter Kok,Richard McKenna,Alan Brown. A Corporate Social Responsibility Audit within a Quality Management Framework[J] .  Journal of Business Ethics , 2018 (4) :45-46.
[3] Michael Ettredge,Margaret Reed,Mary Stone. An Examination of Substitution among Monitoring Devices: The Case of Internal and External Audit Expenditures[J] . Review of Quantitative Finance and Accounting, 2019(1) :89-90.
[4] Josephine Maltby. Environmental audit: theory and practices[J] . Managerial Auditing Journal , 2017 (8) :100-101.
[5] Benjamin P. Foster,Willie E. Gist,Guy McClain,Trimbak Shastri.  A Note on Pre-Sarbanes–Oxley Act Users’ and Auditors’ Perceptions of a Limitations Paragraph in the Auditor’s Internal Control Report[J] . Research in Accounting Regulation, 2015(2) :78-79.

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