Research On Information Quality Evaluation Of Enterprise Economic Responsibility Audit Report

In a fast developing digital era as today, speed of sharing of information on the internet increases on a daily basis. Since the third plenary meeting of the eighteenth session of the CPC Central Commission for Discipline Inspection,the scrutiny over corruption and illegal behavior of the senior members has further increased. Hence, economic responsibility auditing of senior managers of enterprises becomes significantly importance. Enterprise economic responsibility audit report is the final product of such an audit. The quality of the audit and audit opinions are recorded in the report in detail. The quality of information provided in such an audit report directly links with the evaluation of operating efficiency of the enterprise and the ability, capacity and integrity of the leaders.Therefore, the studies and evaluations regarding the quality of information in the enterprise economic responsibility audit report are a key issue of the society now. The evaluation of the quality of information in the enterprise economic responsibility audit report also imposes crucial theoretical and practical implications for improving enterprise economic responsibility.The first chapter of this essay introduces the aim and background of this study, as well as states and critics domestic and international studies in this area. The second chapter was dedicated to analyze fundamental theories and concept, as well as compares and contrasts various methods for evaluation of information quality. The third chapter constructed an indicator system with reference to the analysis of the evaluation of quality of information in the enterprise economic responsibility audit report. This indicator system includes seven primary indicators and fourteen secondary indicators. The fourth chapter weights each indicator through the Analytic Hierarchy Process; through specialists’ surveys,the sample audit case reports are scored; then via software a evaluation score on the quality of information in the enterprise economic responsibility audit report. These provide scientific support for the quality of information in the enterprise economic responsibility audit report. In the end, this essay provides advice and suggestions for further improvement of the quality of information in the enterprise economic responsibility audit report.