Causes Of Economic Responsibility Audit Risks

At present, the contents of economic responsibility audit are generally divided into 3 aspects: first, financial audit.

During the term of office, the truthfulness of the assets, liabilities and operating results, the compliance of the financial revenue and expenditure, and the changes in the quality of the assets of the enterprises, and the relevant business activities and major business decisions, are also made by the main audit enterprises.

The two is enterprise performance evaluation.

On the basis of the financial basic audit, this paper adopts the enterprise performance evaluation index system, through the quantitative and qualitative evaluation method, from the perspective of corporate profitability, asset quality, debt risk, development ability and other financial performance and management performance, to conduct a comprehensive analysis and objective evaluation of the business performance of the enterprise leader during his tenure.

The three is the evaluation of economic responsibility.

Based on the results of financial audit and the conclusion of performance evaluation, combined with factors such as enterprise development foundation and business environment, this paper evaluates the main business performance and economic responsibility of the person in charge during the tenure of office, and makes a more comprehensive, objective and fair evaluation conclusion for the person in charge of the enterprise performing his duties during his tenure.

From the perspective of audit content, it covers a very wide range, which involves financial, decision-making, management and benefits and so on.

Therefore, the professionalism of audit content requires not only auditors to have basic knowledge and experience of General Auditing, but also knowledge of production and operation, otherwise it will directly affect audit quality.

In practice, audit staff often lack professional knowledge and experience in economic responsibility audit.

Some audit does not examine the leadership decision making and decision making mistakes, which leads to the waste of enterprise property loss, and does not check the completion of various economic indicators.

The form completes the task, causes the financial audit and the economic responsibility audit content confusion.

The objectives of internal audit are diverse, including promoting enterprises.

To help the audited units improve internal control, enhance scientific management awareness, and promote self development.

This requires that the information and information collected by internal audit is more extensive and complex. These information and information include both executive and operational aspects, including management and control, and even market information and public information.

Through collecting all kinds of technical information, we should consult the minutes of the meeting, consult relevant personnel, check accounting vouchers and account books, and do some investigation if necessary.

If these information is incomplete or untrue, even if auditors maintain a high degree of professional prudence, the audit conclusion based on this is still inappropriate, which will inevitably bring audit risk.

At the same time, because the information and information collected by the auditors are not only abundant in quantity and strong in specialty, it is necessary for the auditors to have rich experience and proper professional judgment when classifying, summarizing, analyzing and analyzing these information and data.