Research On Economic Responsibility Audit Towards The Leader Of XX State-owned Enterprise Based On Risk-oriented Auditing Theory

As an innovation of China's auditing system,economic responsibility audit plays an important role in supervising party and government cadres or leaders of state-owned enterprises.It is a system of economic supervision with Chinese characteristics.With the deepening of the reform of the state-owned enterprises,economic responsibility audit towards leaders of state-owned enterprises has also been paid more and more attention by the society.But since the economic responsibility audit has been carried out for more than30 years,the research on the economic responsibility audit towards the leaders of the state-owned enterprises is still in depth and perfected by the theorists;moreover,practice is the lack of a more unified and perfect guidelines,it is difficult to effectively guide economic responsibility audit towards the leaders of state-owned enterprises.How to reduce audit risk and further improve the economic responsibility audit towards leaders of state-owned enterprises has become an urgent problem in the current economic responsibility audit in China.Since the rise of risk-oriented audit and the deepening of research and practice in the world,it has also provided a reference for economic responsibility audit towards the leaders of the state-owned enterprises in China.Based on the above background,this paper introduces risk-oriented audit concept into the economic responsibility audit towards the leaders of the state-owned enterprises,design the practice framework of economic responsibility audit towards leaders of state-owned enterprises based on risk-oriented auditing theory,analyze the effect of practice,and put forward countermeasures for it.It has a positive significance to the development of the economic responsibility audit towards the leaders of the state-owned enterprises under the risk-oriented auditing theory.This paper uses the method of literature research and case analysis combined with the research on the topic structure and main contents are as follows: firstly,analyzes the background and significance of research at home and abroad of the risk-oriented audit and economic responsibility audit,provide theoretical support for the following text;and then,understanding the case and obtain information.After that,introduces the case of economic responsibility audit towards the leader of XX state-owned enterprise and analyzes the situation,identify problems,analyzes the necessity and feasibility of introducing the risk-oriented audit model and on this basis;then according to problems,structures the practice framework of economic responsibility audit towards leaders of state-owned enterprises based on risk-oriented auditing theory,focus on risk identification and theevaluation of the enterprise,do some personal substantive audit procedures,come to audit conclusion,and analyze the practice effect.Finally,put forward the countermeasures to economic responsibility audit towards the leader of XX state-owned enterprise based on risk-oriented auditing theory.This article provides a case reference for the research of economic responsibility audit based on risk-oriented auditing theory,and also has certain practical significance for practice of economic responsibility audit towards leaders of state-owned enterprises.