on the causes of economic responsibility audit risks and countermeasures（经济责任审计风险的成因和对策）.docVIP

On the causes of economic responsibility audit risks and countermeasures Abstract: Audit risk is wrong because the auditors come to audit findings and audit opinion made mistakes, which may render the audit organizations and auditors liable for economic losses and the possibility of audit risk associated with the entire audit process that auditors can By understanding the audit risk, analyze the causes of its existence or to take appropriate measures to prevent and control. Keywords: economic responsibility, audit risk, causes and countermeasures. Economic responsibility audit to the ‘things’ oversight and ‘human’ combination of supervision, so the supervision of the broader, deeper, more forceful, with the result and the evaluation is directly related to the audited person’s appointment or promotion, very sensitive to errors or mistakes once, and the impact could be significant. audit risk is an objective reality, along with audit activities throughout the whole process of the audit staff can understand the audit risk, analyze the causes of its existence or to take appropriate measures disease prevention and control. A cause of economic responsibility audit risk. 1.1 economic responsibility audit the breadth of the complexity, professional, increased audit risk. At present, the content of economic responsibility audit is generally divided into three areas: First, financial audit main audit business executives during his tenure of corporate assets, liabilities and operating results of the authenticity of financial revenue and expenditure compliance, and corporate asset quality change in status and related business activities and the major business decisions and so on. Second, enterprise performance evaluation is mainly based on the financial audit, based on the use of enterprise performance evaluation system, through a combination of quantitative and qualitative evaluation methods, from the enterprise’s profitability, asset quality, debt risk,