Study On Quality Of Audit Report Of Economic Responsibility Of Leading Party And Government Cadres In J District

Economic responsibility audit system is a typical Chinese national audit system,which is essentially a special cadre management system to guarantee and supervise cadres to perform the comprehensive rectification responsibility based on economic responsibility.The quality of economic responsibility audit report is directly related to the supervision and management of cadres,the guidance of leading cadres and the ultimate realization of the purpose of economic responsibility audit.At present,socialism with Chinese characteristics has entered a new era,which is a new historical orientation for China's development.Audit supervision,as an important part of the party and state supervision system,is endowed with new positioning and requirements in the new historical period,and the audit organization mode and business process should also adapt to it.Audit project is the core of the business activities of audit institutions.The business process of an audit project begins with the service of audit notice to the auditee,and ends with the issuance of audit report to the auditee,making audit decision and dealing with punishment.The economic responsibility audit report of leading party and government cadres,as the result of the audit project,is the direct basis for the supervision of the higher level and the leading organs to check,hold accountable and hold accountable.Therefore,the quality of audit report is very important.This paper firstly makes a statistical analysis of the economic responsibility audit report of leading party and government cadres in district J and directly presents the quality status quo of the economic responsibility audit report of leading party and government cadres in district J by using the results of expert scoring.Secondly,the main factors affecting the quality of economic responsibility audit report are concluded by summarizing the existing literature,rules and regulations.Finally,the article in view of the J area the problems existing in the party and government leading cadres economic responsibility audit,from the auditor independence and professionalism,the quality control of audit reports,audit implementation process,the audit report content and format,and audit quality evaluation index five aspects put forward a series of scientific,reasonable and available Suggestions.This paper mainly includes three innovation points: one is to use the systematic evaluation method to carry out the audit report quality research of economic responsibility of leading cadres of party and government in district J;Second,the quality evaluation index of economic responsibility audit report of leading party and government cadres is constructed.The third is to summarize the key factors affecting the quality of economic responsibility audit reports of leading party and government cadres and apply them to case analysis,and at the same time as the basis for the construction of audit report quality evaluation standards.According to the case analysis of the economic responsibility audit report of leading party and government cadres in district J,it can be seen that the economic responsibility audit of leading party and government cadres in China has reached a new stage,and plays an increasingly important role in national governance.Generally speaking,various aspects of economic responsibility audit are gradually improved,but there are still some deficiencies in the quality of audit reports,which need to be improved.Improving the quality of audit reports plays a key role in improving the application of economic responsibility audit results.