| Auditing by law is the basic requirement of the audit work, also the essential pledge of utilizing audit adequately. But in practice, the execution of auditing by law is not as good as expectation, the ability of auditing by law of ministry of audit need to be improved. Basic on the research of what the ministry of audit work actually, we discuss a series of questions of this field. We can educe that state audit may help to maintain the order of finance and economics, increase the benefit of public resources, promote the performance of administration and restrict the abuse of public powers in administering the country found of New Institution Economics and Public Administration. And unscramble the principle of auditing by law based on Law, explore that state audit power roots in law, it has validity, and the authority is impersonalized, meanwhile, the mode of state audit is a rational choice, also it is behavior is restricted by law.By analyzing the actuality, this paper conclude the key problems of auditing by law are the audit law system is faulty, the main body is illogical, and there are also some problems in the process, such as the limited scope of audit, the irregularity of the process of audit, the abuse of Discretion, the difficulties of carrying out the audit decision, looking for hire, administration intervening. And there are outside and inside reasons for the problems. All these problems can affect the implement of auditing by law and the advancement of the ability of auditing by law. Basic upon the analyses above, this paper brings forward some countermeasures to improve the ability of auditing by law, we must perfect the audit legal system, transform the Administrative Mode to Legislative Mode, improve the System for Publicizing the results of state audit and audit follow laws, strengthen the management inside the ministry of audit, consummate the supervision system, use the Discretion correctly, audit generally and give prominence to the emphases. |
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