论经济责任审计风险防范-会计学专业论文.docxVIP

AbstractThe Abstract The economical responsibility audit is a supervision conducted by audit institutions and auditors of examining and appraising the economical responsibility performance of leading cadms based on the financial actions and providing the evidence for the cadres selecting and appointing．Along witIl our economy development the risk of economical responsibility audit becomes noticeable．How to regularize the economical responsibility audit and how to guard against audit risk is a key topic we face．This paper will use 3 parts to discuss this topic：the concept of economical responsibility audit risk，forming factors，and countermeasures against it． 1．The concept of economical responsibility audit risk．The risk of economical responsibility audit is the possibility of the audit institutions and auditors to respond for the loss the audited bodies and persons suffer from the inappropriate audit opinions，evaluations or sanctions on certain items in audit reports and decisions．The risk has the nature ofobjective，potential，controllable，and is more complex and with more jeopardization． 2．Forming factors of economical responsibility audit risk．There are environmental factors and internal factors that cause economical responsibility audit risk，which include legal factors，social factors，audited bodies factors，audit resource restrictions，audit means restrictions，lack of appraisal quota and misapplication of audit results． 3．Countermeasures against risks of economical responsibility audit．The countermeasure against economical responsibility audit should be searched in legal environment improvement and audit conduction regulation．And the countermeasures put forward in this paper include perfecting laws and regulations，setting up audit standards，establishing the appraisal quota，distinguishing and ascertaining the economical responsibility ofthe audited bodies，regulating the using ofaudit results． 2 前 前 言 领导干部经济责任审计是我国近年来必起的，以领导干部所在单位的财政 财务收支为基础，对领导干部任期经济责任的履行情况进