Term Of Office Of The Business Leaders Of Economic Responsibility Audit

According to the analytic method of integration of theories research and practice cases, in this study the author demonstrate the necessity of enterprise term economic duty auditing and systematically discussed the background, rationales, contents, risk control, evaluation, main problems and treatment in the practice of the operator' s term economic duty auditing.The study is intend to improve the recognition of audit assistant about economic responsibility audit and strengthen the theories and the job skill in audit work, promote politically progressive of the economic responsibility audit and make audit play an important role in supervise and evaluation.There are six parts in this article.The first part is the outline of audit, in which we discuss the research background, rationales and contents of economic responsibility audit, analysis its important feature by comparing general audit with economic responsibility audit, and demonstrate the necessity of economic responsibility audit.In the second part, the procedure and methods of economic responsibility audit during term are studied.In the third part we explain the appearance, evaluation and manipulation of economic responsibility audit risk. Emphasize that develop internal control system test and carry out investigation of extend audit examination is the effect steps.In the forth part we discuss the evaluation of economic responsibility audit including the audit content of evaluation, the principle reference index of evaluation, the chief way of evaluation, the technical method of evaluation, distinction of direct duty and so on.In the fifth part the author introduce how his audit team carried out the audit work of economic responsibility through the personal audit case of leader economic responsibility audit during term for H Power Company, especially introduce the aspects of the audit work of major decision making incidents in business and enterprise system reform. Audit work content during the Prepare stage, practice stage and summary stage are also introduced.In the sixth part problems encountered during audit work of economic responsibility are analyzed and strategies are proposed according to the current situation of economic responsibility audit.