Research On Economic Responsibility Audit Risk Under Full Coverage

Audit of economic responsibility is a product of the socialist system with Chinese characteristics.The object of the audit is directly focused on the individual.It has the power to constrain the leading cadres,promote the leading cadres to perform their duties,evaluate the economic performance of leading cadres,supervise the behavior of individual ethical integrity,and advance the anti-corruption process.It has important significance and has important application value in practical application.It is currently the main auditing business of most audit institutions in China.In March 2018,the Auditor-General of Audit at the First Session of the 13 th National People's Congress stated that “the Party Central Committee requires full audit coverage of public funds,state-owned assets,state-owned resources,and leading cadres' performance of economic responsibilities.” It can thus be seen that the full audit coverage of the implementation of economic responsibility by party and government leaders is one of the important tasks of the auditing agencies.Economic responsibility audit is limited by the limited nature of the audited resources,the particularity of the audited objects,the complexity of the auditing content,and the arduousness of the audit evaluation and the determination of responsibilities,which are greater than other types of government audits.Auditing risks,many problems have yet to be resolved.This article combines normative research and case analysis methods to analyze the risk factors affecting the economic responsibility audit under the full coverage requirements.It analyzes the auditing subject factors,auditing objects,and the audit environment.It is the specific manifestation of the following risk types and risks.Provide the basis;This article analyzes the specific analysis performance of the economic responsibility audit stage according to the audit process stage,including the audit plan organization risk,audit forensics risk,audit evaluation risk,audit misuse risk,and analyzes the current situation through multiple case analysis.Under the complete environment of audit coverage,economic responsibility audit faces the conflict between the requirements for full coverage of statutory supervision objects and the protection of audit resources,the contradiction between full coverage of power operations and audit quality control,the contradiction between full coverage of economic factors and audit objectives,and auditing.Outcome The use of the full-coverage and collaborative governance of the conflicting risk specific performance of the audit risk types,namely the unaudited risk,audit failure risk,audit fraud risk and repeatedly audited repeated offense risk through risk influencing factors and risk performance analysis.Based on the above analysis of risk performance,this paper proposes related recommendations on the prevention and control of economic liability risks,and provides reference and reference for auditing agencies to prevent and control economic responsibility audit risks.The current research rarely addresses the research and analysis of the economic responsibility audit risk and its prevention and control measures in the context of full coverage.This paper,by combining cases,systematically analyzes and summarizes the concrete performance of economic responsibility audit risk in the context of full coverage,which is specifically proposed.The provision of risk prevention and control measures can enrich the research content of economic responsibility audit risk,provide new ideas for audit practice,and help improve the awareness of risk prevention and control personnel of economic responsibility audit.