Economic Responsibility Audit and Audit Theory Innovation

Economic responsibility audit is a new audit system, and this system has important significance for improving the national leadership management and maintaining national economic safety in China. But, the current economic responsibility audit system and theory aspect in China have some problems, and this problems have great influence on the economic responsibility audit development and audit work conducting in China. Thus, studying economic responsibility audit and audit theory innovation have great significance. This paper illustrates the existing problems of economic responsibility audit, and puts forward the aspects of economic responsibility audit and audit theory innovation.