Study Of The Independence Of The Local Audit Institutions

Is the independence of the audit and supervision of the necessary conditions for the audit and supervision is the "life line." Not independence, objective and fair oversight of the audit will be out of the question. And the pursuit of great importance to the independence of the audit and supervision is the consensus of governments, countries in the world according to their national conditions of different countries to choose the audit system model, the attention of the national audit institutions of the status of the organization, appointment and removal of auditors and auditing of financial security, and so on through Effective legal protection of national independence of the audit.China's national audit agencies into the National Audit Office and local audit organs at all level, according to the "Constitution of the People's Republic of China, " the 109th article: "above the county level people's governments at all levels of local authorities to set up the audit. Audit of local authorities In accordance with the law for the independent exercise of the right to audit and supervision, the People's Government and the corresponding level agency responsible for the audit. "Local people's governments at all levels in 1983 to set up the audit institutions. It should be said that the audit system in place to adapt to the early establishment of China's political and economic system requirements to run, the promotion of China's local political and economic development. Audit of local authorities in safeguarding national financial and economic discipline, the protection of state-owned assets to ensure those local departments, units, finance, the financial accounts of the legitimacy and effectiveness of authenticity to make an important contribution to the socialist economy and become an important form of supervision. With the deepening of reform and opening-up, the system will inevitably exposed the flaws and shortcomings, especially in 2004 "audit storm", appeared in the central and local audit work of the gap significantly increased, and so on the new situation. Audit of local authorities under the dual leadership system has seriously hampered the work of local organs of the independence of the audit, human, financial, and material are subject to local government, both at work should be subordinated to the higher audit institutions to guide the business, but also to obey the will of the Executive's localities. Particularly in the expanding local autonomy, the audit system that will inevitably protect local interests, sometimes to local interests and the interests of the sector and give up even at the expense of the interests of the country and the people, with the result that local authorities the independence of the audit, the objective And impartiality of serious violations, which are to a large extent, an increase of audit risk. How to maintain the independence of the local audit organs will greatly affect the local audit organs of authority, impartiality, but also restricted the development of local audit institutions an important factor. From the perspective of public choice theory, through the development of foreign independence of the audit and the impact of factors, as well as related personnel in the region of the survey, local factors that affect the independence of audit institutions to carry out analysis of the local authorities to maintain the independence of audit. Local authorities to safeguard the independence of the audit is the most important measures to reform the current local management system audit, the most feasible and effective method for the provincial auditing and local authorities following the implementation of vertical leadership, including human rights, intellectual property rights, the focal point of all three say the National Audit Office Management, cut off the auditing of local authorities and the interests of local governments and departments, local audit institutions to strengthen the independence of the audit of local authorities can play the role of the audit and supervision. At the same time, to give local authorities the audit territorial jurisdiction, independent of the territorial units of the audit oversight. In a related law, local authorities can audit the results of the audit notice, and to increase penalties for dealing with audit, the audit in a timely manner to promote accountability.