It is held in the article that, when practising audit and evaluation of the financial achievements, in order to make the auditing and evaluation more close to real case, economists look should be emphasized, i.

According to the problem of how to get a good audit evaluation of leading cadres economic responsibility, this paper puts forward the suggestion of making clear the responsibility limitation of leading cadres and making siftings and audit evaluation of leading cadres audit materials and data.

The audit evaluation of leading cadres economic responsibility is the key link and core content of the audit of the economic responsibility.

This article discusses the audit evaluation of Party and government department leaders fiscal responsibility and takes the qualitative measures to determine the audit evaluation types and qualifications as well as the quantitative measures to evaluate Party and government department leaders fiscal responsibility.

The auditing evaluation for economic responsibility indicates the actions of judgement and definition on the responsibility of officials in the truthfulness, legality, eficiency and others of finance and accounting afairs of their occupations.

Based upon analysis of the present audit situations of capital construction project questions deserving attention by auditors are proposed in order to increase audit quality and strengthen investment management to improve investment benefits.

Therefore, the honesty and credit of auditors became a serious problem.

Thus, it is urgent to strengthen professional ethics of the auditors.