| The system of economic responsibility audit of leading cadres has been implemented for 20 years in China. In this period, the system was effective. As an important part of the audit supervision mechanism, it played an important role in public governance. However, there are still many unresolved issues for the economic responsibility audit, the overall audit quality of which is not at a high level, cause that the system has not fully play its theoretical capability.In this paper, the audit environment, the audit risk and the audit resources are the entry point. Basing on a detailed analysis of one relevant example of economic responsibility audit, this paper pointed out the existing issues of audit quality. First, the environment of economic responsibility audit is imperfect; second, the risk of economic responsibility audit is at a high level; third, the assignment of economic responsibility audit resources is unreasonable. To solve these problems, this paper put forward some policy recommendations. First of all, this paper demonstrated that the possibility of the audit quality supervision by game theory, which provided theoretical support for the policy recommendations; then the policy recommendations of mechanism of economic responsibility audit quality assurance is put forward. It was divided into two parts. One is the audit quality assurance mechanism based on the macro-level, the other is the audit quality assurance mechanism based on the micro-level. At last, this paper point out the idea which will improve the system of economic responsibility audit at all:to ensure the level of economic responsibility audit quality, the system should be reformed radically. The economic responsibility audit should be stripped from the current government audit system and the entity of economic responsibility audit should be reconstructed, which will establish the states of this audit system and ultimately strip from the current administrative organizations. |
PDF Full Text Request