WJ Company Economic Responsibility Audit Failure Case

Age in progress,in the economic development,various enterprises are faced With the economic environment is becoming more and more complicated,the corresponding leading cadres economic responsibility audit for state-oWned enterprises has become complicated.The economic responsibility audit led by the leader can serve as one of the test measures to measure the performance of leading cadres,and can also act as a means to restrain executive action.And,the economic responsibility auditof improving the leadership management mechanism,standardizing the leadership behavior,strengthen the cultivation of clean government,evaluation of operating performance,but so far,our country economic responsibility auditing theory to study is not very perfect,the lack of a perfect theory system.At present,the present stage of economic responsibility audit refer to audit the revenues and expenditures,mainly based on the statements audit to determine the audit plan,ignoring the complexity of the change of audit business and economic environment.Therefore,the economic responsibility audit needs to be perfected in theory,supplemented by laW,and standardized in practice.This paper discusses the relevant issues of economic responsibility audit in the case of the economic responsibility audit of the former chairman of HK logistics company.In the parent company of WJ logistics group co.,LTD.Group to carry out audit activities,the economic responsibility auditing of HK,W found during HK logistics company major audit risk,finally find out W in office abuse of corporate poWer,to the parent company,the report false financial investors huge losses.Through the analysis of the case,it is found that the audit of economic responsibility is different from that of his audit,especially in the audit of the object,the audit side key aspect.In particular,the object of economic responsibility audit is "human",While other audits focus on the authenticity,legality and accuracy of the report data.Economic responsibility audit in regulating the behavior of top management economy play a major role,hoWever,the economic responsibility auditing theory is not perfect and execution is not standard,not good curb corruption,but We can timely strain improvement of examination method in the process of audit in order to improve the audit quality,provide evidence for anti-corruption.