Abstract:
Evaluation of the current economic responsibilityaudit is mainly based on financial reports. From the audit practice, it is not enough for comprehensive evaluation of the fulfillment of economicresponsibility of leading cadres. The experiences at home and abroad have shown that, the financial statements form outside information can increase theinformation content of financial reports, which becomes more impotent in financial report system and in audit evaluation of economical responsibility.Accordingly, noticing the audit about financial report form outside information can improve the quality of economic responsibility audit evaluation andreduce the audit risk.