A Study On The Economic Responsibility Audit Of The Party And Government Leading Cadres In Township

Township party and government leading cadres economic responsibility audit is an important part of China’s national audit. Township party and government leading cadres economic responsibility audit at present is confronted with major changes in the scope of the audit and audit content, audit content greatly expanded, as the main body of audit the county audit institutions met unable to meet the "full coverage of the audit requirements of the problem. In the existing audit under the conditions of limited resources, solve the problem from the need to improve the audit efficiency and reduce audit risk of. Risk oriented auditing is the most popular mode of enterprise audit, the audit process considering all kinds of audit risk, effectively improve the allocation of audit resources to, in order to solve the problem of economical responsibility audit of township leading cadres of the party and government provides a train of thought. In this paper, the township party and government leading cadres economic responsibility audit of the implementation, the risk oriented audit angle of township party and government leading cadres economic responsibility audit research, township party and government leading cadres economic responsibility audit risk model is proposed, and the example verify the application. This paper is divided into five chapters, the main contents: the first chapter and the second chapter analyzes the research background, purpose, research status, economic responsibility audit and risk oriented audit model main theory; the third chapter design of township party and government leading cadres economic responsibility auditing model based on risk oriented, is the main content of this paper. Firstly, based on the second chapter to has carried on the induction and the summary based on risk oriented township party and government leading cadres economic responsibility audit related theory, the definitions of audit risk audit failed to reach the promotion of leading cadres to promote the possibility of regional economic and social scientific development goal and the inappropriate audit evaluation and audit rectification is not in place the possibility of into the concept of audit risk. Secondly, the township party and government leading cadres economic responsibility auditing features and combined with the risk oriented audit mode necessity and feasibility were discussed, and based on this, risk oriented township party and government leading cadres economic responsibility audit design ideas. Finally, focus on the analysis of the township party and government leading cadres economic responsibility audit risk, summarizes the characteristics of complex high degree, harm of high and controllable risk of poor, and analyzes the risk factors in the formation of, and then puts forward the township party and government leading cadres economic responsibility audit risk = risk of material misstatement * check risk + risk assessment + rectification risk; the fourth chapter and the fifth chapter to an area of a former party secretary of the outgoing economic responsibility audit, for example, is introduced based on the application of risk-based township party and government leading cadres economic responsibility audit, put forward proposals for implementing this mode.