Research Of The Economic Responsibility Audit Of The Exiting Leaders Of The H Company By A Accounting Firm

With the advancement of the modernization of the national governance system and governance capacity,the public has higher and higher requirements for the supervision of the economic power of leading cadres,and the economic responsibility audit of leading cadres has also been given more and more missions.At present,for the research on economic responsibility auditing,Chinese scholars still mainly focus on government auditing and auditing carried out within enterprises.There are few researches on enterprises entrusting third-party intermediaries to carry out economic responsibility auditing.The outgoing economic responsibility audit conducted by the general manager of its subsidiary is used as an entry point for research.Firstly,through the literature research method,it summarizes and sorts out the objectives,contents and methods of outgoing economic responsibility audit,the relevant research results of internal audit outsourcing and the application of digital intelligence technology in economic responsibility audit,and expounds the relevant concepts.Then,using the case analysis method,it introduces the whole process of A firm’s audit of H company,and analyzes the problems existing in the firm’s execution of the resignation economic responsibility audit work.Finally,on this basis,combined with the new development requirements of the current digital intelligence era,an optimization plan and corresponding safeguard measures for the outgoing economic responsibility audit are designed for the firm.Based on the above research,this thesis finds some main problems in the audit work performed by Firm A: First,the auditors assigned in the audit preparation stage lacked the relevant experience and knowledge of economic responsibility auditing,and did not conduct pre-audit investigations as required;In the audit implementation stage,the audit procedures were not implemented in place,the risk assessment was not in-depth,and the audit methods were backward;finally,the audit evaluation was incomplete and the indicators were single in the reporting stage.In order to improve the work quality of A firm’s outgoing economic responsibility audit,this thesis designs the following optimization plans for the firm: build a knowledge base of audit cases to enrich auditors’ independent learning methods;build an audit information platform,and use the platform to carry out online Conduct pre-trial investigation and make the entire audit work process under the automatic control and intelligent supervision of the audit platform to standardize the work procedures of auditors;add a questionnaire survey method during risk assessment to truly and deeply understand the performance of leaders;Strengthen the application of big data technology in the audit process to improve audit efficiency;design and improve the evaluation index system based on the balanced scorecard theory to ensure the objectivity and comprehensiveness of audit evaluation.Based on the perspective of a third-party audit institution,this thesis enriches the cases of economic responsibility audits of leading cadres leaving office,supplements the research results of outsourcing economic responsibility audits,and provides reference for the development of the same type of audit work.must be realistic.