The Research On Government Special Audit Investigation

The special audit investigation are activities that the audit organs use audit tools, and national fiscal revenue and expenditure related to the specific matters to the relevant localities, departments and units. It is an important means of the audit organs to carry on. The full implementation of the audit over sight responsibilities, and give full play to the constructive role of the audit and supervision.In the recent years, more and more problems were disclosure through the audit storm. Under such circumstances, there is great practical significances to research the special audit investigate on basic theory and amylase the application of the audit investigation in depth to enhance the effectiveness of the special audit survey.Firstly this thesis discussed the definition, characteristics, principle, contents,type and its format and designed its process. Secondly, this thesis investigation of China according to the parities of the special audit investigation of G province from the areas of implementation time, summed up the special audit investigation's problems that exist, including the understanding of the existence of errors, organizational system is not perfect, laws and regulations are unreasonable,rational system of financial supervision and Theoretical Study on lack, and so on. Finally, according with the conclusion of analysis the case and the problems of the special audit, this thesis try proposed that we must change our concepts, build a reasonable system, improve relevant laws and regulations strengthen the theoretical research,to deep The special audit investigation.This thesis's innovation is proposed own ideas of the definition of the special audit investigations; and different from the general theory of articles, this thesis not only has special auditing for G province comprehensive description, but also included the specific case analysis, greatly improving the quality of thesis. At last, the thesis complete and combined with the Audit Commission published《National auditing standards》(version 2009)(Exposure Drafts), time-intensive.