Study On The Model Of Economic Responsibility Auditing For Operators Of Sstate-owned Enterprise Under The Risk-based Audit

With the economic development of China and the improvement of the legal system,economic responsibility audit is increasingly becoming the focus of scholars and majorresearch. Economic responsibility audit is not only an economy with Chinesecharacteristics, the supervisory system, but also a modern innovation in our audit. AsChina’s economic responsibility auditing laws and regulations being in perfect，andrelevant domestic economic responsibility audit is not systematic and in-depth study, itis difficult to more effectively guide the specific economic responsibility audit work.Economic responsibility audit model and pattern need further improvement andinnovation.Risk-based audit as a modern audit methodology, audit practice in developedcountries has been widely used, methods of continuous improvement, risk-based auditin the implementation of the world is an irreversible trend, modern risk-based audit ofour audit provides a good model experience and learn. At present, the risk-based auditof the financial audit has been greatly developed, which is economic responsibility auditusing risk-based model provides a guideline.This is the risk-based audit and the combination of economic responsibility audit,proposed risk-based audit of economic responsibility audit model. This paper is dividedinto five parts, the structure and main contents are: The first three chapters analyzes thebackground to the study, research status, economic responsibility audit and risk-basedaudit of the main theoretical; Chapter IV is a risk-based audit of corporate economicresponsibility audit model to build, which is the main content of this article, combinedwith risk-based audit, using a variety of audit, risk identification, assessment, riskresponse, evaluation of audit throughout the audit are discussed. Chapter V is aconclusion, it makes the whole article concluded, summing up its study of theinnovations and shortcomings. At last the article looks for risk-based audit model for thestudy of China’s prospect of economic responsibility audit.