The Study Of System Info Of Economic Responsibility Audit

Economic responsibility audit is the own modality of audit surprise in our country. With the development of more than ten years, it has been the important part in the audit task in our country. but there is still some weakness in its theory study, this paper expects to contribute in this field.The paper figures that understanding economic responsibility is the beginning to economic responsibility audit. The object personification of economic responsibility means that what we should pay much attention to is the economic audit of mail principal but not the units who works for. This is ultimate and distinct point of economic responsibility. Therefore, this paper begins study with economic responsibility.The paper analyses the organizing and staffers audit by analysis of law theory and discovers its dualism of contribution and mistake of the mail principal in conceptive aspect by which Economic responsibility consist of individual and social property. Moreover, the paper analyses the definition, confirmation and evaluation of the dualism of economic responsibility. In the base of cognition of dualism of economic responsibility and economic liability, the evaluation model is built and its element is ensured by the way of experience analyze.The paper affirms that the economic responsibility audit is actually part of action audit by the analysis of action science. Then it concludes that economic responsibility is essentially the audit object of economic responsibility audit with the abstract of audit object, and the ethic issue is changed into law question.The paper expects to build a system info of economic responsibility audit which make the theory of economic responsibility audit systematized. With the preamble investigation, the paper affirms that the audit object is the logic jumping-off point of the system info of economic responsibility audit. Moreover the paper tries to put up the system info of economic responsibility audit that includes basic and applying theory of audit, begins with audit object, joints with audit criterion and ends with audit report. The paper advances the responsibility-oriented audit model which adapted well to the development of economic responsibility audit.In the end, based on the study above. The paper also gives some policy advices to the development of economic responsibility audit.