analysis of play national audit immune system function（发挥国家审计免疫系统功能的分析）.docVIP

Analysis of play national audit immune system function [Abstract] audit, “the immune system theory” is a new era from a strategic perspective, the nature of the audit by the brilliant, simple, clear presentation, best embodies the characteristics of the times the current national audit, is a modern state audit of the scientific thesis this paper a more systematic exposition of the nature of national audit, analysis of the current audit of some influence, “immune system” functioning of the negative factors, and propose appropriate measures and thinking, and promote the concept of change in audit, audit of innovation, the expansion of audit, audit objectives level and improve the audit results. [Keywords] immune system audit In 2008, the Auditor-General Liu Jiayi modern state audit raised the country’s political system is an indispensable component of democracy and the rule of law and promote democracy and rule of law, a product of the means to safeguard national economic security, an important tool for the audit authority must perform their statutory duties effectively and fully play the protection of national economic and social health audit to run the “immune system” function. this theoretical innovation, has a strong practical significance of our country’s auditing system for 25 years successful experience sublimation, but also for the scientific concept of development audit institutions specified direction. First, the nature of national audit What is the nature of national audit, domestic and foreign scholars from different angles with a variety of current auditing profession’s views are not consistent, such as accounting supervision theory, theory of economic supervision, macro regulation and control theory, the overall supervision of the theory, the power constraints on and administrative law enforcement on the other. should be recognized that these theories reflect a certain period of national audit practice characteristics, reflecting th