Research On The Risk Prevention Of The Economic Responsibility Audit Of Local Party And Government Leading Groups

Economic responsibility auditing is a unique auditing method in China,which began in the mid-1980 s.Its purpose is to strengthen the management and supervision of leading cadres.After nearly 40 years of unremitting efforts in the development of economic responsibility auditing,it has made remarkable and gratifying achievements in promoting leading cadres to perform their duties and responsibilities,as well as ensuring that the party Central Committee prohibits orders.The objects of economic responsibility audit are the main leading cadres of the party and government.Due to the "person" review of "affairs",the audit scope is wide,the audit content is rich,and the audit evaluation and responsibility definition are more difficult.Strengthening the risk prevention of economic responsibility audits,effectively improving the quality of economic responsibility audits,and giving full play to the role of economic responsibility audits have become an important subject to be studied and solved in front of audit theory and audit practice workers.Economic responsibility audits are often accompanied by risks.When an audit agency or auditor conducts an economic responsibility audit,an erroneous evaluation of the economic responsibility of the person being audited creates audit risks.Because the comprehensive quality of the auditors who conduct economic responsibility audits may not meet the needs of the audit work,there will be negative opinions if they can give positive opinions,or positive opinions if they can give negative opinions.Therefore,in order to reduce the risk of economic responsibility audit,it is necessary to improve the economic responsibility audit evaluation system or strengthen the comprehensive quality training of auditors.This article first sorts out the relevant research literature on economic responsibility and its economic responsibility audit risk,defines relevant concepts,explains thetheoretical basis,introduces relevant laws and regulations,then focuses on the economic responsibility audit of the main leading cadres of local party and government,investigates the main risks,analyzes risk mechanism and risk cause.On this basis,taking the economic responsibility audit of the main leading cadres of the Z city as an example,the basic situation and risk prevention of the audit were described,and the cases were summarized.Finally,some countermeasures and suggestions were put forward to prevent the auditing risks of economic responsibility of the main leading cadres of local party and government.