Economic responsibility auditing principles and methods of evaluation.docVIP

 PAGE \* MERGEFORMAT 22 Economic responsibility auditing principles and methods of evaluation Evaluation of economic responsibility audit, the audit agency through the party and government organs and institutions of the leading cadres and business leaders during his tenure of the revenues and expenditures and the Audit and Evaluation of economic activities. In its audit report, financial income unit and related economic activities support the authenticity, legitimacy, effectiveness conditions and their functions should bear the financial responsibility to the conclusions of the evaluations. the evaluation of economic responsibility audit is the audit of the most important part, it is the audit report an important part, but also difficult. because the evaluation of the final analysis, the object being audited should bear the financial responsibility to judge, related to audit quality and risk, but also commissioned the organs and the focus of attention by auditors. audit institutions must adhere to the in the clear on the basis of all the facts, with caution, objective and impartial, objective evaluation is the spirit of seeking truth from facts. First, the evaluation principles 1, adhere to matters of economic activities and economic evaluation principles for a limited range. According to lt;lt;Auditgt; “1999 years of the General Office of Document No. 20,” lt;term of office of leading cadres above the county level economic responsibility auditing Provisional Regulationsgt;gt; and the functions of audit institutions, audit oversight bodies and auditors can only be limited to the economic sphere. main revenue and expenditure, financial balance and major economic policy issues and other economic activities, and for non-economic activities, issues and problems do not audit, not evaluation. In addition, the audit team and audit staff in the implementation of the audit process, will inevitably be found or received a report from the masses of some non-economic