The Analysis Of The Government Audit Thought In The Republic Of China

With the development of society, the government auditing work continuously develops. At the same time, government auditing concept is constantly changing. Due to the frequencies of government auditing activities in the period of republic, the monographs and articles about the government auditing thought are lack of and the elaboration is fragmented, too. Although some works has discussed the government auditing of the period in some special sections, the description appears too general. They lack of careful and thorough analysis. The introduction is basically summary. Therefore, the author tries to grasp the roc government auditing thoughts in the basis of previous research achievements.From the point of history, through collecting historical materials, combining with historical facts, mainly by the methods of normative research, such as historical analysis, comparative analysis, integrating the discourse on the government audit in the scholars' writings during the Republic of China which are to be analyzed and classified, this thesis aims to summarize the prominent ideas on government audit during the Republic of China, evaluate the advanced contribution of the audit idea to the development of our government audit, point out the shortcomings, and then form the general overview about the government audit idea in order to provide some historical reference and inspiration for our modern government audit.In the Republic of China, the audit profession has more Preliminary accurate, comprehensive and systematic understanding about essential characteristics of the audit. Most people agreed that third party audit must be implemented in order to maintain the independence of audit. Only in this way can the audit executives maintain an impartial position to ensure the fair conclusions. They also pointed out clearly and specifically that the implementation of the so-called audit by a third party, to the government audit, refers to by the full-time audit staff in the dedicated authority (Ministry of Audit, Audit Office). There are four characteristics of the government audit thought in the period: First of all, it learns from the West, combining with national conditions, taking attention to historical tradition; Secondly, it attaches the emphasis to theory and practice; thirdly, it pays attention to audit independence; finally, it reflects the democratic legal theory.Because the time, places, scopes and methods of the government audit are different in the Republic of China, the requirements of government audit are also different. Thus it forms different types of government audit. Government audit can be classified into in the audit, tour audit, and commission audit and service audit by audit approach. It can be divided into detailed audit, balance sheet audit and special audits by the scope of government audit. It also can be divided into final audit, continue to audit and interim audit by the standard of number of audits. Different types of government audits are different between each other, but they are closely linked,too.The government audit in the Republic of China still attached importance to both service audits (also known as send requests the Board) and in the audit (that is, on the spot audit). However, because the object and content of the government audit of this phase became more complex, government audits often involve some specialized knowledge and skill. At the same time, such technical personnel of the auditing authorities could not be standing, so service audit is also indispensable. These categories thought of government audit in Republic of China has great inspiration on our modern government audit. Different types of audit methods should be combined and interactively used.The program of government audit in Republic of China is divided into three parts: beforehand part, afterwards part and inspection part. Each part has its own specific norms and procedures. The scholars have also made improvements on the specific procedures. The theory of government audit process in Republic of China has its important significance to our modern government audit. We should strengthen the understanding of the importance of the audit process and the process of the audit work, and need to develop standard procedures for general. The thought of the process of government audit in the Republic of China has its unique compared to ever before thought. At that time, before the fact of income and expenditure didn't occur, the government institutions at various levels had adopted state approved budget which was regarded as the standard of balance of payments. During the income and payment, there is pre-audit to verify whether it is consistent with the bills of budget or balance of payments and check the documents.Subsequently, there is the post-audit to examine all the forms and documents related to the income and expenditure by checking the account books and verify the documents and cash. At the same time, there will be the inspectors independently to examine all the financial activities of various government institutions at any time. The pre-audit, post-audit and inspection are interrelated and have independent duties in the charge of the three Offices. They are commanded and supervised by the audit minister to understand the dynamic and static situation of the country's finance. The legislative system of the government audit in Republic of China was based on the framework of pre-audit, post audit and inspection. The legislative ideas of audit in this period are more prominent than before. The legislation reflects one supervision and examination on institutional setup, sub palm services and the coordination of the exercise of power. At the same time, the national government promulgated a series of audits and regulations, such as "Audit Law", "Control Yuan Organic Law of the National Government", "Court of Auditors the preparation method," "Organic Law of the Ministry of Audit" and so on. These laws and regulations had more comprehensive, detailed requirements on auditor's terms of reference, qualifications, audit meetings and so on. The regulations during this period can be said to be the first systematic, complete and scientific auditing regulations in modern history.In short, the contribution of government audit idea to the development of our government audit should be affirmed.