经济责任审计的难点探讨

Discussion on the Difficulties of Economic Responsibility Audit

经济责任审计在社会监督中起了很大作用,它具有特殊性、综合性和风险性特点。在审计过程中易受相关单位及人员等各因素干扰,易受审计人员执业能力和相关法律法规影响,存在审计时间以及审计结果运用不恰当现象。因此,审计人员要提高自身的风险意识,重视审计前的调查工作,加强各部门之间的协调合作,抓住重点,使用科学合理的审计程序,提高工作效率。同时,要健全、完善经济责任审计评价指标体系,注重后续审计的跟踪。

Economic responsibility audit plays a major role in social supervision, which has the specificity, comprehensiveness and risk characteristics. Disturbed by the relevant units and personnel, impacted audit practice ability and related legal regulations in audit process, it has the phenomena that the auditing time and auditing result use improperly. Therefore, the audit personnel who want to increase their risk awareness, should pay attention to the work of investigations before auditing, strengthen the assistance between various sectors, concentrate on crucial points, use scientific and reasonable auditing procedures, improve work efficiency. At the same time, we should make economic responsibility audit evaluation index system much better, focusing on follow-up audit tracking.