What is the process of economic responsibility audit?

Currently, with the deepening of the reform of the cadre system, the requirements for economic responsibility audit from all parties concerned are getting higher and higher. So, How to optimize the work procedures of economic responsibility audits during the tenure of leading cadres, improve the quality of economic responsibility audits, and effectively enhance the effectiveness of economic responsibility audits has become a top priority. The current auditing standards do not make any changes to economic responsibility auditing... The difference between risk-oriented auditing and economic responsibility auditing

The meanings and functions of risk-oriented auditing and economic responsibility auditing are different.

The meaning of risk-oriented audit: Modern risk-oriented audit is a new type of risk-oriented audit that takes the identification, assessment and response of the risk of material misstatement as the main line of audit work and runs through the entire audit work. Modern risk-oriented auditing focuses on assessing the risk of material misstatement of financial statements, implements specific audit procedures based on the assessed risk of material misstatement, and ultimately controls audit risk within an acceptable range. Risk-oriented audit retains the evaluation of internal control under the system-oriented audit model, but abandons the assumption that the audited unit has no interest in the auditors under the system-oriented audit model, and integrates risk assessment throughout the entire audit process to Determine whether there is a risk of material misstatement in the financial statements.

Economic responsibility audit From a broad perspective, economic responsibility audit includes all audits. The main purpose of economic responsibility audit is to protect the safety and integrity of property, ensure the authenticity and reliability of accounting information, and clarify the management responsibilities of property managers. Economic responsibility auditing in a narrow sense starts from economic activities, and uses auditing to correctly evaluate the performance of leading cadres in their economic responsibilities, compliance with laws and regulations during their term of office. The results can provide reference for organizing personnel, adjusting discipline inspection and supervision agencies, and appointing and removing leading cadres. in accordance with.

Risk-based auditing and economic responsibility auditing have different meanings and functions, but they are often used in conjunction with each other.

The reasons for the combination of modern risk-oriented auditing and economic responsibility auditing

Modern risk-oriented auditing has increased many opportunities for auditors to provide management suggestions to the audited units, thus making audit services more efficient. It adds more value, but the fundamental purpose of modern risk-oriented auditing is to enable auditors to complete audit work more effectively, so combining it with economic responsibility auditing can also improve auditing efficiency.

The feasibility of combining modern risk-oriented auditing with economic responsibility auditing

Combining risk-oriented auditing with economic responsibility auditing will help determine in advance matters with "risk of material misstatement". Design and implement audit procedures accordingly to control inspection risks within acceptable levels.

Steps to combine modern risk-oriented auditing with economic responsibility auditing

(1) Audit planning work

(2) Investigate and understand the audited unit and evaluate major errors Reporting risks

(1) Risk assessment program.

(2) Assess the risk of material misstatement.

(3) Procedures implemented for the assessed risk of material misstatement

(4) Formation of audit opinions and completion of audit evaluation

Modern risk-oriented auditing and economics There are certain problems with the combination of responsibility auditing. The use of risk-oriented auditing in economic responsibility auditing will increase audit costs. In the planning and control testing stages, modern risk-oriented auditing also focuses on the assessment of the risk of material misstatements of the audited unit, and is more important to the audit. Audit personnel have put forward higher requirements, and there is no corresponding audit program software for economic responsibility audit, which to a certain extent hinders auditors from further improving work efficiency. ***The basic connotation of economic responsibility audit.

1. The basic connotation of political and economic responsibility audit is the innovation of my country’s audit practice. Most countries in the world do not have such an audit type.

2. Economic responsibility audit caters to the needs of my country's reform and opening up and socialist economic construction, adapts to the situation of deepening economic and political system reform, and complies with the construction of national democracy and legal system and the construction of a socialist harmonious society. Development has been increasingly widely and deeply implemented in various fields across the country in the past decade.

3. Auditing practice shows that economic responsibility auditing plays an important role in ensuring national information security, maintaining market economic order, strengthening financial laws and regulations, promoting management, improving efficiency, strengthening power and supervision and restrictions, and standardizing the political behavior of leading cadres. It has played an indispensable and important role in promoting the anti-corruption struggle, winning full affirmation and high praise from the party and the people, achieving complete success in audit innovation practice, and writing a glorious chapter in the history of world auditing. The difference and principles between economic responsibility audit and financial final account audit Economic responsibility audit mainly audits the matters related to the main person in charge of the enterprise, and the audit project is relatively simple;

Financial final account audit The main purpose is to comprehensively audit the operating status of the unit. It is a comprehensive and all-round audit.

Please ask: How do you say "economic responsibility audit" in English?

Economic responsibility audit

Economic responsibility audit Some thoughts on the economic responsibility audit of township leaders during their tenure

1 It is necessary to carefully organize and formulate feasible and effective audit plans. Auditors must work closely together in actual work and cannot work independently. Valid information for mutual verification must be compared with each other to discover doubts. This can not only save time and improve work efficiency, but also reduce audit risks and improve the quality of audit work.

2 Book audits should be combined with bank account audits to find out the ins and outs of funds within and outside the budget and find out the crux of the problem.

3. The cash inventory should be combined with the physical inventory to see whether the items in the accounts match and whether there are any physical items missing.

4. The review of financial accounting information should be combined with the review of relevant information. Do not neglect to check budget files, reports and instructions related to financial accounting data.

5. The audit should highlight key points and cannot be equated with a regular general audit. The term economic audit covers a wide range of areas, with many and complex contents, and generally has a long time span. Therefore, it is necessary to highlight the key points in the work, focusing on the focus of the township economic work, that is, according to the farmland water conservancy construction, township and highway construction, and the construction of towns and highways with relatively large investment funds. Key projects such as the reconstruction and expansion of primary and secondary schools are the focus of the audit to see whether the source channels of funds comply with national regulations and whether the expenditure projects are reasonable, legal and effective.

6. The evaluation and writing of audit reports cannot be equated with the general financial revenue and expenditure audit. This evaluation should be at a higher level, based on the country's financial regulations and local economic work goals, and evaluate the completion of the economic responsibility goals during the term, the work achievements and shortcomings achieved. There are problems in the economic responsibility audit, how to write an inspection

1_If you think the facts are unclear or inaccurate about the listed issues, you can state the facts you think, and attach relevant evidence if necessary. 2_You can raise objections if you think the wording of the review evaluation is inappropriate, such as whether you are directly responsible for something or whether you have leadership responsibility. 3_ If the audit penalty is too severe, you may apply for a reduction. 4_If you have no opinion, you can write: The audit report has clear facts, and you agree with the audit opinions and suggestions put forward in the audit report. Is the Audit Office for Economic Responsibility a public entity?

The Audit Office for Economic Responsibility is a public entity.

The Economic Responsibility Audit Bureau is a unit directly under the Audit Bureau or an internal unit. It belongs to a public institution or public institution establishment. It is not a civil servant and is managed with reference to civil servants.

There are three types of public participation units: party affairs units, mass group units, and law enforcement institutions. How to be a qualified chief auditor of an economic responsibility audit

A qualified chief auditor of an economic responsibility audit should fulfill five aspects:

Attach ideological importance and strengthen publicity

Raise awareness and accurately position. The chief auditor of economic responsibility audit must raise awareness of the importance of economic responsibility audit, strengthen the sense of mission, accurately position the audit, adopt various suitable audit methods, correctly coordinate the relationship between the audit and the auditee, and deal with various problems discovered.

Strengthen publicity and get support. By vigorously publicizing the role and significance of economic responsibility auditing, the chief auditor made the audited leading cadres clear about the important role of economic responsibility auditing in maintaining financial order, and made the audited agencies clear that cooperating with economic responsibility auditing work is an obligation they must fulfill. In this way, we can gain the understanding and support of the other party and ensure that the audit work can be carried out smoothly.

Strictly control risks and ensure quality

Develop plans to improve efficiency. In order to effectively control audit risks and comprehensively improve audit efficiency, the chief auditor of the economic responsibility audit should be good at collecting information, conducting detailed analysis and judgment, clarifying audit priorities, formulating audit plans in a targeted manner, proposing overall audit goals, formulating specific measures, determining personnel division of labor, and ensuring The key points of the audit are covered.

Combine with reality and conduct in-depth analysis. The chief auditor must be good at making use of existing audit results, and conduct in-depth analysis of the business work of the audited unit based on the actual situation. He must not only grasp common issues, but also pay attention to issues with local characteristics, and make the audit work unique; and He is good at combining in-depth analysis of the business of the audited unit, extending economic activities to the supervision process, paying attention to key issues in the audit, improving the audit effect, doing audit work with capital operation as the main line, and getting to the bottom of the problem.

Evaluate according to law and define accurately. When evaluating the economic responsibility of audit objects, the chief auditor of the economic responsibility audit must be accurate, law-abiding, objective and fair. He must be well-founded in his evaluation, analyze various issues in depth, grasp the essence, and do not do things that are not completely clear. In the evaluation, the content of the evaluation should strengthen the audit of matters related to the decision-making of leading cadres, and accurately define the responsibilities that leading cadres should bear.

Lay a solid foundation and clarify ideas

Strengthen supervision and improve effectiveness. During the audit, the chief auditor should firmly grasp the key points and difficulties involving the interests of the people, strengthen the supervision of funds and people's livelihood projects, give full play to the immune function of audit, strengthen the audit supervision of leading cadres' performance of economic responsibilities, and strengthen the supervision of economic responsibilities. Increase accountability and integrate accountability and effectiveness to effectively improve the overall effectiveness of auditing.

Highlight the main body and surround the main line.

In the audit items of economic responsibility, we must focus on the subject of economic responsibility of leading cadres. In terms of audit content, we must systematically review the execution of power of leading cadres around the main lines, which may include the following main lines, such as whether leading cadres are honest and self-disciplined, state-owned Whether assets maintain and increase in value, whether the audited departments and units can serve local economic and social development, whether major financial revenue and expenditure activities are normal during their tenure, etc. The chief auditor should focus on the main lines listed above and do a good job in auditing.

Assurance capabilities and increased value. During the economic responsibility audit, the chief auditor must be honest and self-disciplined, audit the use of special funds, facts of violations of laws and disciplines, and attribution of responsibilities, so as to audit the administrative capabilities of leading cadres in accordance with the law, and strive to improve the utilization value of the results of the economic responsibility audit; Cost-benefit analysis of major investment projects and decision-making on major economic matters effectively verify the decision-making ability of leading cadres. Audit the value preservation of state-owned assets, fund revenue and expenditure, and system soundness, etc., to certify the management capabilities of leading cadres; audit the responsibilities of departments under the audited leader, and certify the supervisory capabilities of leading cadres; combine mass evaluation and personal self-examination , to verify the integrity capabilities of leading cadres.

Fair audit, use the results

Objective and impartial, audit evaluation. Strictly audit and evaluate the integrity and self-discipline of the audited leading cadres and the implementation of major economic decisions, and closely integrate with the audit content to ensure that the audit results are objective and fair within the audit permission, the report is simple and smooth, and the relevant departments can really use it superior.

Strict management and rectification in place. As the chief auditor, you must regularly check the audit results and track the effectiveness. If you refuse to make corrections, you must report them to ensure that the audit corrections are implemented in place. After the audit is completed, existing violations of laws and regulations should be managed and supervised at different levels to ensure the full application of the audit results.

Strict procedures and focus on key points

Comprehensive investigation and adequate preparation. Before conducting an audit, the chief auditor must conduct a pre-trial investigation and be fully prepared for the audit, such as using various methods such as pre-trial symposiums and individual interviews to gain a comprehensive understanding. During the communication with the unit under review, doubtful points and breakthroughs were found through the analysis of various financial materials, and accurate judgments were made to improve audit efficiency. On the basis of the pre-trial investigation, the audit plan is formulated to be detailed and scientific, which has guiding significance for the implementation of the audit, ensures that the audit objectives are achieved, and provides a strong factual basis for writing reports.

Grasp the key points and improve the methods. When implementing the audit, the chief auditor must grasp the key points. As the saying goes, "hit the snake seven inches". Only by grasping the key points can good results be achieved. It is necessary to accurately grasp the key points in the deployment of major issues, the construction of management systems, the implementation of financial management, the implementation of national policies, and whether to observe integrity and discipline. During the audit process, the chief auditor should be good at adopting flexible audit methods to flexibly arrange audit projects. Those who have strong complaints from the public should be arranged as soon as possible. Audit should be closely integrated with audit investigation, increase the intensity of problem inspection, and analyze the findings during the audit. Conduct an extended audit on the doubtful points to trace the source and find out the ins and outs of the matter. In the audit work, we give full play to the role of computer-assisted auditing, conduct quantitative analysis, and greatly improve audit efficiency.

Review carefully and report rigorously. When writing an audit report, the chief auditor must conduct a detailed and comprehensive review of the audit report to ensure the authenticity and fairness of the audit results. It is necessary to ensure that the facts are clear, the goals are achieved, the evidence is sufficient, the regulations are correct, and the penalties are reasonable, ensure the rationality and authenticity of the economic responsibility audit report, and conduct objective evaluations of the audited leading cadres. When writing the audit report, the chief auditor must be objective and rational in writing, describe the financial execution in detail, objectively reflect the problems in the audit, and find problems accurately and handle them appropriately.