Research On The Risks Of Economic Responsibility Auditing At Expiration Of Service Term

Economic responsibility auditing at expiration of service term (ERAEST) is an auditing system that takes shape in the process of Chinese Reformation and Opening. From the auditing of the outgoing director of a factory and manager and the auditing of the contract responsibilities of management in the middle of 1980s to today's economic responsibility auditing at expiration of service term, it has had a history of almost 20 years.As a particular auditing form in China, economic responsibility auditing not only examines financial revenue and expenditure of units, but also evaluates individuals. It is a matter that concerns one's political affairs. As a result of its short history and not perfect laws and evaluative standards. it is facing many risks, including hidden troubles.The writing combines the theory with special examples, deeply discusses the types and causes of the risks, and offers some methods to prevent them on the basis of the connotation of the risks of economic responsibility auditing and the work of the economic responsibility auditing in Hengshui. The main reasons such as the out circumstances of auditing, the complication of the objects, low qualities of the auditors and not standard internal administration lead to the risks. So we should administer the auditing environment, strengthen the building of the ranks and strict the auditing procedure to prevent and control the risks.The structure of the paper is as follows: ChapterⅠ, the introduction of the present research situation, the harm and thinking of the risks of economic responsibility auditing; ChapterⅡ, the general expound of the concept, theoretical bases, characteristic and historical reformation of the economic responsibility auditing; ChapterⅢ, the analysis of connotation, causes, types and assessment of the risks; ChapterⅣ, the general situation of economic responsibility auditing in Hengshui City according to the types of the risks; ChapterⅤ, the prevention and countermeasures such as optimizing the auditing environment, strengthening the construction, improving the qualities, strict the auditing procedure, perfecting the system of evaluation and making continue auditing; ChapterⅥ, the conclusion.