1. Budget revenue and expenditure execution audit: audit the budget revenue and expenditure execution, including budget preparation, execution, adjustment and final accounts.
2. Asset management audit: audit the management of state-owned assets, including asset management system, asset protection and asset disposal.
3. Revenue management audit: Audit revenue management, including revenue accounting, revenue collection and revenue management system.
4. Expenditure management audit: Audit expenditure management, including expenditure accounting, expenditure payment and expenditure management system.
5. Audit of debt management: Audit of debt management, including debt issuance, debt use and debt repayment.
6. Audit of financial status: Audit financial status, including balance sheet, income statement and cash flow statement.
7. Comprehensive evaluation of economic responsibility audit: comprehensively evaluate the results of economic responsibility audit, including the problems found in the audit, the severity of the problems, the impact of the problems, etc.
brief introduction
One of the objective conditions of audit is the separation of property ownership and management right. Its main purpose is to protect the safety and integrity of property, ensure the authenticity and reliability of accounting information, and clarify the management responsibility of property managers.
Therefore, fundamentally speaking, any kind of audit is economic responsibility audit, that is to say, economic responsibility audit in a broad sense includes all audits.
In a narrow sense, economic responsibility audit refers to an audit activity that has emerged in recent years in China to clarify the management responsibility of leaders of state organs and state-owned enterprises and institutions, which is what we usually call term economic responsibility audit or outgoing audit. The following mainly introduces the economic responsibility audit from a narrow perspective.