1. In terms of audit object, the object of economic responsibility audit is "people", that is, the main leading cadres of the party and government and the main leaders of state-owned enterprises and institutions. Different from other audit business types such as financial revenue and expenditure audit, it mainly takes "unit", "fund" or "project" as the audit object, which is the essential feature of economic responsibility audit.

2. From the audit objective, economic responsibility audit is an institutional innovation combining audit supervision with cadre management supervision. It is to supervise the power operation of leading cadres through auditing means and serve the management supervision of cadres, not just to supervise, evaluate and verify the authenticity, legitimacy and effectiveness of the financial revenue and expenditure of the audited units.