Volume 9, Issue 3, October 2019, Pages 149 - 154
Exploration of Risk Oriented Fund Performance Audit—Take Rural Endowment Insurance as an Example
Authors
Ronggang Zhang*, Lanzhihao Liu
Business School, Northwest University of Political Science and Law, Xi’an 710122, China
*Corresponding author. Email: 463214273@qq.com
Corresponding Author
Ronggang Zhang
Received 31 May 2019, Accepted 10 July 2019, Available Online 31 October 2019.
- DOI
- 10.2991/jracr.k.191024.006How to use a DOI?
- Keywords
- Risk oriented audit; fund performance audit; rural endowment insurance
- Abstract
The performance audit risk of rural pension fund is worth studying deeply. Based on the cost-benefit principle and the public fiduciary economic responsibility theory, this paper analyzes the current situation and causes of the performance audit of rural pension fund and finds that the audit demand degree is not enough. This paper proposes to integrate risk orientation into performance audit and adopt different audit methods and evaluation systems to improve audit efficiency and reduce costs by dividing risk levels and optimizing performance audit.
- Copyright
- © 2019 The Authors. Published by Atlantis Press SARL.
- Open Access
- This is an open access article distributed under the CC BY-NC 4.0 license (http://creativecommons.org/licenses/by-nc/4.0/).
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TY - JOUR AU - Ronggang Zhang AU - Lanzhihao Liu PY - 2019 DA - 2019/10/31 TI - Exploration of Risk Oriented Fund Performance Audit—Take Rural Endowment Insurance as an Example JO - Journal of Risk Analysis and Crisis Response SP - 149 EP - 154 VL - 9 IS - 3 SN - 2210-8505 UR - https://doi.org/10.2991/jracr.k.191024.006 DO - 10.2991/jracr.k.191024.006 ID - Zhang2019 ER -