基于责任两面性的经济责任审计方法研究

经济责任的积极面和消极面相互依存,解决当前经济责任审计中审查与评价方法比较混乱问题的关键是弄清"经济责任"各构成方面对审计的要求。经济责任的积极面具有积极性、差异性、总体性、可计量性等特点,这些特点决定了对其审查应当采用抽样审查法,评价应当采用指标分析评价法;经济责任的消极面具有消极性、统一性、具体性、职业判断性和风险性等特点,这些特点要求对其审查应当采用判断抽查法,评价应当采用问题责任界定法。经济责任审计必须从这两个方面进行全面审查和评价,而且对两个方面的审查和评价必须相互关联而不能相互割裂。

Economic Responsibility Auditing Method Based on the Two Sides of Responsibility

Economic responsibility has positive and negative two interdependent aspects,the key to solving the chaos problem in current economic responsibility auditing is to make clear each audit requirement in"economic responsibility".The positive aspect of economic responsibility has characteristics such as enthusiasm,difference,overall,and measurability.These characteristics decide we should use sampling examination method to review positive aspect of economic responsibility,and should use index analysis method to evaluate.The negative aspect of economic responsibility has characteristics of negative,unity,concreteness,occupation judgment and risk.These features require we should use judgment sampling method to review positive aspect of economic responsibility,and should use problem responsibility definition method to evaluate.Economic responsibility auditing must be reviewed and evaluated from above two aspects,and the review and evaluation must be associated with each other,cannot be cut apart each other.