A Research On Readability Of Economic Responsibility Audit Report

As the “state-owned enterprises and state-owned enterprises leading personnel term economic responsibility audit regulations” issued by the general office of the state council in 1999,economic responsibility on audit is attracting more and more attention.As the audit report carries the results of economic responsibility audit,its quality has been widely concerned.The widespread problem of poor readability on audit report adversely affects the quality of audit report.The study on readability of economic responsibility audit report,can not only promote the development of economic responsibility audit,but also improve the economic responsibility audit,and can satisfy the report users' urgent needs.At present,most studies of readability on economic responsibility audit report are based on the summary of the practice,less is analyzed from the theory level.This article obtains from the theoretical analysis,to study the readability of economic responsibility audit report.First of all,this article on the basis of combing literature scholars builds the theoretical elements of readability on the study of economic responsibility audit report.And takes the ZJK economic responsibility audit report as an example,applies elements theory to practical cases.Second,references the using of analytic hierarchy process(ahp)on the teaching material,applying analytic hierarchy process(ahp)to readability on the study of economic responsibility audit report.And takes the ZJK economic responsibility audit report as an example,transforming qualitative information of readability on the study into quantitative information.In the end,through the study of readability on ZJK economic responsibility audit report,sums up there are problems of readability on the economic responsibility audit report,such as the rules and regulations is not perfect,the audit personnel quality need to be improved,the quality of audit report text remains to be improved,and ignores the audit report users.This paper puts forward the suggestions on perfecting laws and regulations,improving the quality of auditors,improving the quality of audit report text,and to strengthen publicity and education.In this paper,the innovation lies in building the theoretical elements of readability on the study of economic responsibility audit report,and applying to the study on readability of the specific case of ZJK economic responsibility audit report.At the same time,this paper applies analytic hierarchy process(ahp)to readability on the study of economic responsibility audit report,and evaluates the readability of ZJK economic responsibility audit report.Finally through the analysis,in order to improve the readability of economic responsibility audit report,this paper summarizes problems that existing in readability on the economic responsibility audit report,and puts forward corresponding suggestions.