| National audit is brought forth to meet the need of strengthening the supervision on the economy and its basic function includes supervising; evaluating and attestating national audit is based on the public accountability relation, and develops with the deepening of it. As an instrument of democracy and legal system, national audit realizes its function by controlling and supervising the power.Chinese national audit has a history of 20 years since it came into being in 1983. In the current state audit system, the national audit work has had relative well performance, and it contributes a lot to the socialist modernizations and progress of China. However, in some aspects, actual Chinese national audit system proved to be a hindrance to the performance of its function and needs an immediate reformation. Research on the American audit system, which is the most advanced in the world, will redound to reformation and improvement of Chinese national system.It is analyzed on national audit development and conditions in China and America, and then, some aspects are compared to each other, such as model, national audit system and the performance audit. On basis of using the experience of America national audit developing and working, the faults are found in term of Chinese national audit working, which lies in audit independence, personnel qualification of auditor and information disclosure. At last, I will bring forward some corresponding measures which accord with the fact in our country. |
