Title: Analysis of Economic Responsibility Audit Based on Responsibility-oriented Audit Model
Abstract: Understanding of economic responsibility is the beginning of recognizing economic responsibility audit.Personification of economic responsibility audit object means that the actual concern of economic responsibility audit is primarily the economic responsibility of responsible person,rather than the primary responsible person place unit.Through analysis of the economy responsibility duality,it is realized that the economic responsibility is impacted by the dual identity of the primary responsible person,with two attributes of individual and society.Based on the realization of economic responsibility duality,the practical form of audit theory is proposed——responsibility-oriented audit model.Finally,on the basis of above studies,several policy recommendations of the economic responsibility audit development are proposed.
Publication Year: 2011
Publication Date: 2011-01-01
Language: en
Type: article
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