The Research On The Process Of Corporation Economic Accountability Audit Based On The Risk-Controlling

The Corporation Economic Accountability Audit of New China started from the audit of the factory director's demission in Qiqihaer city in 1984. Since then, the Corporation Economic Accountability Audit has developed more and more deeply with the development of reform of State-owned Enterprises. This paper is written on the background of the audit-storm of the State-owned Enterprises from National Audit Office and Corporation Economic Accountability Audit in many famous corporations like China Petroleum and China Mobile, and set its point on the research of establishment of Process of Corporation Economic Accountability Audit Based on the Risk-Controlling through the analysis of the audit risks that exist in procedure of Corporation Economic Accountability Audit, to avoid or reduce the risks .This paper can be divided into six parts, and the main content is:Chapter One: Introduction. It mainly introduces the relationship between consigner and assignee, in addition, it illuminates the purpose of our research-- how to avoid the audit risks of audit office and auditors and how to perfect our process of Corporation Economic Accountability Audit based on the risk-controlling.Chapter Two: Summarization of Corporation Economic Accountability Audit. In this chapter, we first definite the range of the research, that is, the Economic Commitments Audit for director of corporation on his patriarchate only. And then we introduce the main content about the Corporation Economic Accountability Audit, and try to give a compatible definition of it. At the same time, we also sum up the developed course of Corporation Economic Accountability Audit both in China and foreign countries, and the achievement that we got in this field till now.Chapter Three: Risk-analyzing of Corporation Economic Accountability Audit. This chapter has concluded the cause and general character of the risk and then it expatiates the risks that existed in Corporation Economic Accountability Audit.For we must combine the"affairs"and"person"together when we give an appraisal for Corporation Economic Accountability Audit, it has its special risks besides the general risks in the process of audit, we have explained it in this chapter too.Chapter Four: Research on the Process of Corporation Economic Accountability Audit based on the Risk-Controlling. This is the centre part of this paper. Actually speaking, we could control the audit risks in Corporation Economic Accountability Audit through many ways, but in this paper, we only investigate how to control risks through a logical audit process.This chapter is divided into three parts. First it has analyzed the feasibility of the combination: the concept of risk-orientation and Corporation Economic Accountability Audit. In the second part we enumerate some existing processes which are set by some audit offices, and then, we appraise which part of these processes may bring us the audit risks in aspects of the sequence, particular and subsection.On the base of analyzing all above, we try to develop a logical audit process for Corporation Economic Accountability Audit. So in the third part, we divide the process into four segments, we call them preparing period, operation period, appraisal period and report period while we give the chart of process in every period, and then we have analyzed the risks in all the period, at last we have explained some details to what we must give our attentions.Chapter Five: Risk Analyzing about the Corporation Economic Accountability Audit for"SanTai"Corporation. After we have a frame about the process of Corporation Economic Accountability Audit, we use an actual case to point out the risks that exist in their audit process so that we can prove risk-controlling in the audit process is very important.Chapter Six: Tag. In this part it supplements some other ways to control the Corporation Economic Accountability Audit risks and the content which need to be reinforced.This paper's main contribution is that: it sums up the definition of Corporation Economic Accountability Audit in modern times based on the theory and practice, and digs out the formation reason of audit risks; accordingly, it develops a logical audit process for Corporation Economic Accountability Audit. In addition, it uses an actual case to point out the risks that exist in their audit process so that we can prove risk-controlling in the audit process is very important. As we know, the work of Corporation Economic Accountability Audit has correlation with the domestic circumstance. Today, with the global economy integration, we also face the striking of the international-auditing-tide. Therefore, this concept that we should combine the conception of risk-orientation and Corporation Economic Accountability Audit together is worthy of research.