Research On Audit Quality Of Outgoing Leading Cadres In X State-owned Enterprise

As a means of supervision and evaluation,economic responsibility audit is faced with the important problems of how to guarantee the safety of state-owned capital,protect the vital interests of state-owned investors,and evaluate the innovation degree and performance of state-owned enterprises.In July 2019,the state issued by the main leaders of the party and government cadres and state-owned enterprises and institutions mainly leading personnel of economic responsibility audit regulations,on the basis of the original provisions to make a wide range of revisions,to make more specific detail about the economic responsibility audit of the system requirements,from the guiding ideology,the principle of audit to audit report comprehensive update,It provides a solid system foundation for economic responsibility audit.In the actual audit process,there will still be a variety of institutional constraints or management problems,in order to solve the quality of economic responsibility audit problems,we should deepen the economic responsibility audit theory based on real cases.This paper starts with the economic responsibility audit project of a state-owned enterprise leading cadres leaving office,evaluates the quality of the audit project by analyzing the procedures implemented before,during and after the audit,reveals the problems existing in the audit quality and excavates the source,and puts forward solutions to these problems.In this article the research case,certified public accountants as external agencies,to the soe leadership tenure make an objective evaluation of the economic responsibility fulfillment situation,for the leading cadres of the assessment,appointment,rewards and punishments provide a reference basis,to promote enterprises to strengthen and improve the operation and management,risk prevention,to ensure the safety of state-owned assets,complete,and the purpose of state-owned capital value.According to the new regulations of economic responsibility audit and the audit system of the auditee,this paper analyzes the problems of case audit,such as unreasonable arrangement of auditors,inadequate execution of audit procedures and insufficient realization of audit objectives.The reasons are external constraints,insufficient audit funds,the professional competence of auditors to be improved,the standard economic responsibility audit evaluation system has not been established,and the audit communication arrangement is not reasonable enough.The above situation leads to the project audit report evaluation is not comprehensive and appropriate,the audit effect is not obvious,the audit quality is affected,in view of these problems,this paper puts forward the corresponding countermeasures and suggestions,in order to achieve the purpose of economic responsibility audit effect greater.Through the analysis of the case,this paper concludes that economic responsibility audit is an important means to evaluate and restrict the performance of economic responsibility of leaders,and its ultimate purpose is to use the audit results to urge state-owned enterprises to improve their management methods and promote the reform process of state-owned enterprises.Only by improving the audit quality can we ensure the appropriateness and rationality of the audit results.In order to achieve this goal,it is necessary to rationally allocate audit human resources,enhance the professional quality of auditors,establish and perfect the supervision mechanism of audit procedures,perfect the audit evaluation system of economic responsibility,and improve the efficiency of audit,so as to optimize the audit quality of economic responsibility.