Study On Corruption And Anti-Corruption In New Period Based On Auditing

Corruption, as a social chronic illness, is one topic for a long time. It causes various severe consequences in economical,social and political fields. Moreover, the history of anti-corruption is involved all through the developing process of class society. The socialist market economy is just in development in China. There is short of complete institution to restrict the public power. So the work of anti-corruption is very arduous. Auditing, as one of power supervision mechanism, plays a very important role in anti-corruption. Auditing comes forth and develops with accountability. The latter is the basic motive and premise of the former. Corruption may be explained as the presentation that the person liable ignore the accountability when they use the public power and resource. Auditing has an inescapable responsibility with anti-corruption. It needs auditing. Meanwhile auditing has its own unique comprehensive advantage of procedure,technique,findings application,personnel quality and so on.《The principle of application of establishing the mechanism of punishment and prevention of corruption focused on education,institution and supervision》issued by the central committee of CPC, brings auditing into the anti-corruption supervision mechanism. And《The principle of application》points out that auditing should be strengthened and should give prominence to the auditing of key areas,departments and funds and leadersˊ economic responsibilities.This paper has five parts to discuss how auditing participates in anti-corruption. Firstly it analyzes the study significance and background. Secondly, it analyzes the expression of corruption, the relationship among corruption, fraud and auditing. Thirdly, it analyzes the status and function of auditing in anti-corruption. Then, it analyzes characteristics of corruption in new period and discusses the several forms of anti-corruption auditing and then analyses the given auditing case. Finally it summarizes the problems existed in anti-corruption and puts forward some suggestions.