A Review of Research on Economic Responsibility Auditing in State-Owned Enterprises

Abstract

By collating and reading domestic research results on economic responsibility audit of state-owned enterprises from 1988 to 2022, we analyze and find that the current research content mainly focuses on the meaning of economic responsibility audit of state-owned enterprises, audit subjects, audit objects and audit strategies, etc. The basic research content is relatively rich and reaches a high level of agreement among scholars in many aspects, but the precision of responsibility definition, application of big data technology, etc. However, there is a relative lack of high-level research on the precision of responsibility definition, application of big data technology, innovation, etc.