ECONOMIC RESPONSIBILITY ANALYSIS: AUDIT AND AUDIT THEORY

The audit of economic responsibility refers to a new system of economic audit, which is based on the innovations of the original audit system, the theory of auditing and the audit method combined with the real situation in the field of economic audit of the country. In 2010, the economic responsibility audit system was officially announced and consolidated in the form of laws and regulations, which attracted widespread attention in the country’s auditing industry. The official announcement of the creation of this economic responsibility audit system means that it will inevitably have a new impact on the audit system, audit methods and audit theories will play a positive role in contributing to the formation of the audit system and audit theory. Therefore, this article explains and summarizes the innovations of the economic responsibility audit in the theory and methods of auditing.