注重财务报告表外信息 提高经济责任审计质量

Noticing the Audit about Financial Report form Outside Information and Improving the Quality of Economic Responsibility Audit Evaluation

现行经济责任审计评价依据主要是财务报表。从审计实践来看,它对全面评价领导干部所承担的经济责任履行情况是不够的。国内外的经验研究证明,财务报告表外披露的信息增加了财务报告的信息含量,在整个财务报告系统中的地位日益突出,对经济责任审计评价日益重要。因此,注重财务报告表外信息的审计,可提高经济责任审计评价工作质量,降低审计风险。

Evaluation of the current economic responsibility audit is mainly based on financial reports. From the audit practice, it is not enough for comprehensive evaluation of the fulfillment of economic responsibility of leading cadres. The experiences at home and abroad have shown that, the financial statements form outside information can increase the information content of financial reports, which becomes more impotent in financial report system and in audit evaluation of economical responsibility. Accordingly, noticing the audit about financial report form outside information can improve the quality of economic responsibility audit evaluation and reduce the audit risk.