A Study On The Audit Process Of A State-owned Enterprise Executive's Economic Responsibility Under Risk Direction

The audit of economic responsibility is the way to supervise the party and government cadres,government officials and senior executives of state-owned enterprises,and it is the supervision mechanism with Chinese characteristics.With the development of government enterprises,the audit of economic responsibility of senior executives in state-owned enterprises has attracted more and more attention.Even if the economic responsibility audit has developed for more than 30 years,its audit process has not formed a standard,perfect theoretical guidance,and there is a lack of unified process guidance in practice.There are still some theoretical defects in the current situation of economic responsibility audit,such as how to improve the process of economic responsibility audit,how to evaluate the audit results,how to reduce the audit risk and so on.Therefore,based on the risk-oriented audit,this paper analyzes the audit risk and countermeasures,and puts forward some suggestions for process optimization,which a positive effect on promoting the development of economic responsibility audit process,and the integration of risk-oriented audit also gives the economic responsibility audit process a theoretical reference in reducing audit risk.On the basis of literature research and case analysis,this paper is divided into six parts.The first part puts forward the research background and significance,and analyzes the current research situation of risk-oriented audit and economic responsibility audit at home and abroad.The second part is related concept and theoretical basis,mainly introduces principal-agent theory,business process optimization theory,risk-oriented audit theory;The third part introduces the current situation A the audit project and analyzes the problems and causes of the audit process,and then expounds the necessity and feasibility of introducing the risk-oriented audit model.The fourth part,based on the theory of risk orientation and the actual situation of cases,the fourth part analyzes the possible audit risks and prevention and control measures in each audit stage,mainly analyzes the risk points and problems in the audit work contents of each link in the audit stage,and puts forward the optimization scheme and risk prevention and control measures combined with the existing audit process problems,and reformulates the relatively perfect economic responsibility audit implementation process.The fifth part,combining with the causes of the existing audit process problems,puts forward the measures and suggestions to guarantee the optimized economic responsibility audit process from four aspects: perfecting the legal environment and system construction,standardizing the internal management mechanism of audit institutions,strengthening the risk consciousness of auditors and promoting the construction of information audit platform.The sixth part is the conclusion and prospect of the research.This paper studies the audit process after the combination of risk-oriented audit and economic responsibility audit,which is of practical significance to audit institutions to undertake and implement economic responsibility audit business.