Research On The Path Of Full Coverage Of Economic Responsibility Audit Of Local Audit Institutions

Economic responsibility audit is a special audit mode in China,which play an important role in leading cadres power restriction and supervision.In the fourth Plenary Session of the 18 th CPC Central Committee the implementation of full coverage of the audit was first proposed,then in 2015,framework of audit system and related documents defined the full coverage of the audit was the most important task to perfect the audit system,and also putted forward the specific implementation of the full coverage of the planning target and specific requirements,finally put forward specific measures and path of full coverage of the audit,audit full coverage of a comprehensive and detailed deployment.After the concept of full coverage,the scholars threw out suggestions about achieve full coverage of economic responsibility audit,but most of then were from the view of national level.they were not useful for the local audit institutions.Municipal audit authority is between the audit institutions at the provincial level and county audit institutions,so based on the standard from the prefecture level city audit institutions to study the ways to achieve full coverage of economic responsibility audit,has a practical value.This article based on the theories of the economic responsibility audit,and full coverage of audit,through literature searching and summarizing full coverage requirements,study the current status of audit,audit office and local audit institutions of economic responsibility audit,by using analysis statistical data.On the basis of the nature of the local audit agencies,the article based on the order of audit the project implementation process design a path to implement the full coverage of economic responsibility audit.At the end of the paper,set audit bureau of A city as an example,telling the background information,finding the problems of the of A City audit bureau at the present stage of economic responsibility audit implementation,including the composition of the audited units,information system construction,project and project organization,Finally,the paper puts forward the specific technical methods and measures for the full coverage of economic responsibility audit of A audit bureau.