经济责任审计比较特征浅析

Comparative Analysis of Characteristics of Accountability Audit

与其他审计类型相比,经济责任审计在审计客体、审计内容、审计程序和审计报告上有比较明显的特征。审计客体包括经济责任人和经济组织,实践中要注意从经济组织和经济责任人两方面收集证据;审计内容具有广泛性和综合性,要注意采用其他审计特有的方法;在审计程序上,符合性测试必须进行,且要高估控制风险,充分利用符合性测试的特点,实施充分的符合性测试和实质性测试;审计报告有监督、评价和鉴证功能,具有个人针对性,要考虑与个人责任的相关程度。

Compared with other types of audit, the accountability audit has some characteristics distinct from them in object, audit coverage, procedure and reporting. The object to audit covers both the person and organization who shall take the financial responsibility, so it is important in practice to collect necessary evidences from both. The audit coverage are comprehensive and extensive, which means that the procedures applicable to other audit types should be properly introduced into the accountability audit. Compliance test is necessary to the audit procedure in which the control risk shall be estimated highly. The compliance test and substantive test should be done fully by taking advantage of the characteristics of compliance test. The audit reporting serves the functions of financial supervlsion/control, evaluation and certification. Therefore, the correlativity between individual pertinence and individual responsibility should be considered strictly and deliberatively.