Research On The University Leaders Economic Responsibility Of National Audit Quality

With the rapid development of our country higher education, colleges and universities from the pastsimply engaged in personnel training and scientific research work, gradually transformed into the talenttraining, scientific research, social service and so on simultaneously. Colleges and universities are closerwith social and economic. This series of changes have required us to strengthen the management andsupervision of various economic activities, in order to maintain the good economic order. Therefore, inrecent years, audit institutions increased the strength of university leading cadres economic responsibilityaudit, in the face of new situation, new problem, at the same time, the government audit qualityimprovement is facing new challenges.This article expatiates the concept of national audit, the content, procedure and method of Economicresponsibility audit on university leading cadres, the content of the national audit quality, influence factorsand control method, based on the theory of economic responsibility auditing on university leadership,combined with the case of economic responsibility audit on university leadership, introduces the collegeleadership economic responsibility auditing project planning, organization, implementation, enumerated theproblems during the audit process, to find the problems existing in the Economic responsibility auditquality of university leading cadres, including the audit plan, audit evidence, audit records and auditdocuments, as well as ills, analyze the root cause of the problems including audit personnel quality, legalconsciousness and risk consciousness, the lack of quality control etc. Finally puts forward threeSuggestions:(1) to strengthen the team construction of audit institutions, including strengthen auditpersonnel training education, optimizing the allocation of auditing resources, to strengthen experiencesexchange on the audit organs at all levels, intermediary institutions and institutions of higher;(2)Tostandard audit behavior, including pre-trial investigation, plan formulation, site management;(3)strengthenthe quality control, including the quality supervision and inspection of normalized, attaches greatimportance to the audit review, also Accountability.This paper uses literature search, Investigation and research, case analysis and other methods tointroduce planning, organization, implementation of economic responsibility auditing on universityleadership project, combing the focus of the audit contents, procedures and methods at the present stage,analysis the problems and cause of economic responsibility auditing practice on universities leading cadres,summarize measures to improve audit quality of economic responsibility auditing on university leadership.On the basis of theoretical research combined with the experience of audit project, pay more attention tothe audit case analysis and practice; it has a practical significance to improve audit quality of grass-rootsaudit institutions.