| Accountability relationship is the most important prerequisite for the emergence and development of audit. The history of the economic responsibility audit has expounded that the embryonic form of economic responsibility has been implicated in the content of audit from the beginning, which have a coupling of the origin purpose of audit. During the development process of audit, with the increasing complexity of socio-economic activities, and the changeable requirements of the client entrusted managing the economic resources to the trustees, the result can be found that the accountability relationship has expanded from fiscal accountability to operating accountability, management accountability and even to a wider range of social responsibility. So it makes the objectives of audit begin to shift from the error checking and preventing cheating to the credibility and fairness of financial statements, and also makes the audit model develop from the accounting number-oriented audit model to the system-oriented audit model, and then develop into risk-oriented audit model. All of those make the type of audit develop from the pure fiscal and financial audit into the much more complicated type, such as: operation audit, management audit, performance audit, environmental audit, and social responsibility audit.The continuous deepening and expansion of the accountability content has enriched the modern audit forms. In our country, a specific accountability relationship's existence and expand is the fundamental driving forces for the emergence and development of the economic responsibility audit. Economic responsibility audit, as a Chinese characteristics economic monitoring system, has become as a modern and innovative audit system in China. At present, the scope of economic responsibility audit has continuously expanded, has improved the level of the audit, and has deepened the contents of audit. All of above has played an important role for investigating and dealing with the responsibility of leading cadres within the scope of illegal waste and losses and other issues, strengthen the supervision and management of cadres from the source to prevent and control corruption, to strengthen the control and supervision of the power to help governments and enterprises to improve management, promote the implementation of scientific concept of development and establish a correct view of achievements, etc.But on the whole, our country's economic responsibility audit is still in the exploration and improving stage. There are still many problems in our economic responsibility audit practice, the theory of economic responsibility audit-depth, systematic study is still lacking, yet to be deepening. Therefore, to choose the economic responsibility-oriented audit model as my study proposition is very necessary. In this dissertation, the study of economic responsibility-oriented audit model is to adapt to the expansion of accountability content in order to carry out a theoretical innovation. It is a new type of organization audit conduct of audit activities based on the accounting number-oriented, system-oriented and risk-oriented audit model, in order to more effectively carry out the audit work to provide a new option and thinking.The idea of this dissertation is: First of all, to build economic responsibility-oriented audit model as the subject for this study and establish the study framework of this model by reviewing and summarizing the history of economic responsibility audit and the evolution of oriented audit model, based on the accountability's connotation expansion as the logical starting point for this study, and also based on the theoretical innovation of our country's economic responsibility audit practice. Secondly, to define the concept mode of economic responsibility-oriented audit model by using the theory of accountability as the basis for this study, and to expand the theoretical study of economic responsibility-oriented audit model, which is formed by the nature of the audit, the audit assumptions, the audit objectives and the other elements, under the nature of the audit as this study's fundamental point. Finally, to deepen the applied study of economic responsibility-oriented audit model from three aspects, including the audit strategies choosing, audit risk prevention, and audit quality control.This dissertation includes: Introduction, Body, Conclusion, the main innovation point and follow-up study recommends, which is a total of seven chapters in three parts. The first part (Chapter 1): Introduction. This part introduces the background of this study, domestic and international literature review and the study paths.The second part: Body. This part is the core content of this dissertation, including Chapter 2 - Chapter 6 for totally 5 chapters.Chapter 2: The Origin and Structure of Economic Responsibility-oriented Audit Model. To build economic responsibility-oriented audit model as the subject for this study of this model by reviewing and summarizing the history of economic responsibility audit and the evolution of oriented audit model, based on the accountability's connotation expansion as the logical starting point for this study, and also based on the theoretical innovation of our country's economic responsibility audit practice. And to and establish the study framework through the economic responsibility-oriented audit model's connotations and its main features analysis.Chapter 3: Exploring the Basic Theory of Economic Responsibility-oriented Audit Model. Exploring the basic theory of economic responsibility-oriented audit model effectively from three aspects, including the audit strategies choosing, audit risk prevention, and audit quality control. It is by using accountability theory as the study theoretical basis; by using the definition of economic responsibility-oriented audit model as the concept mode; and by using the nature of the audit as this study's fundamental point.Chapter 4: The Audit Strategy Options under Economic Responsibility-oriented Audit Model. On the fundamentals of the audit strategy's emphasis and specificity for the economic responsibility-oriented audit model analysis, the purpose of this chapter is how to design the audit program and audit process, how to choose and use audit methods, how to structure the audit evaluation index system and the other issues. And this study also explores the audit report's location, format and content.Chapter 5: How to Guard against the Risk of Audit under Economic Responsibility-oriented Audit Model. This chapter based on the resolution of audit risk model meaning under economic responsibility-oriented audit model, put forward an audit risk model under guidance of economic responsibility-oriented audit model. Many causes, characteristics and its negative effects of audit risk mode are exist under economic responsibility-oriented audit model, to the above situation, this study has proposed the overall strategy and specific measures for audit risk prevention.Chapter 6: Audit Quality Control under Economic Responsibility-oriented Audit Model. This chapter based on the audit quality analysis and the thought to explore the audit quality and its impact factors. It empirical analyzed some internal impact factors under economic responsibility-oriented audit model by utilizing statistical data of our country's municipal economic responsibility audit. On this basis, it is further discussed in this chapter about audit quality control elements and its meaning, to work out a basic countermeasure of audit quality control.The third part: Chapter 7, the conclusion of this study, the main innovation point and follow-up study recommends. This chapter summarized the study conclusions and the main innovation, analyzed of the limitations of this study, and further put forward a proposal in the direction of follow-up study.The main innovation of this dissertation is:â… . Economic responsibility-oriented audit model is proposed and established as the subject for study in this dissertation.At present, there is still lack of study on economic responsibility-oriented audit model at home and abroad. This study is a theoretical innovation on economic responsibility audit practice, which is to adapt to the expansion of accountability. The establishment of this audit model is matched perfectly with the nature of audit, which is to ensure that accountability's effective and comprehensive implementation. This is a major innovation in this dissertation.â…¡. This dissertation studied on the basic theory, the audit strategy, audit risk and audit quality exploringly and systematically from theory to application and initially constructed economic responsibility-oriented audit model.Through this study, I attempt to put forward a number of theoretical and practical significance of an academic point of view: (1) Systematic studied economic responsibility-oriented audit model connotations and main features; (2) Further expanded the connotation of accountability to clearly define economic responsibility person, responsibility of conduct and of the report as the concept of three-in-one system under economic responsibility-oriented audit model; (3) analyzed the economic responsibility-oriented audit model based on the accountability as the theory; (4) Preliminarily explored how to choose the audit strategy, audit risk prevention, audit quality control and other specific applications under economic responsibility-oriented audit model.â…¢. To combine a comprehensive analyze and comment on the situation of theoretical study on economic responsibility audit in our country, and provide important foundation for follow-up study. Also, this dissertation obtained valuable empirical evidence by analyzing empirically on the internal impact factors of affecting the economic responsibility audit quality through archival study.(1) I selected domestic study literature on economic responsibility audit, included in the Chinese Journal Full-text database from 1987 to 2007, and used the norms of study and statistical analysis method to combine a comprehensive review and comment on the main contents of theoretical study, viewpoints, methods, features and lack of study. According to those, this study is a relatively new attempt in our country.(2) This dissertation has selected statistical data of our country's 2006 municipal economic responsibility audit, and used the software (Stata10) to analyze empirically on the internal impact factors of affecting the audit quality. It also provides a useful empirical evidence for audit quality control under economic responsibility-oriented audit model.
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