Study Of The Legal Protection Of The National Audit Independence

Government auditing, that the State Council establishes an auditing body to supervise through auditing the revenue and the local government at different levels ,and those of the State Financial and Monetary organizations and of enterprises and undertakings . Independence is the essential characteristic and the spirit of audit. Without independence, the auditing body can't audit with impersonality and justness. The consensus was concluded in so many countries and got emphasized in the Lima Declaration of Guidelines on Auditing Precepts. To help the independence of the Audit Supervision, the paper analyses the influencing factors of government auditing independence, points out the station of government auditing organ, responsibility, the source of auditing fee are influencing factors of government auditing.The paper derives from the comparison on the independence of the auditing patterns, hoping to give some suggestions to our audit independence of the audit supervision. On the basis of the influencing factors of government auditor independence, the paper analyses the current situation of Chinese government auditor independence from the station of government auditing organ, lead system, the source of auditing fee, and points out that the influencing factors of Chinese government audit independence are the low station of government auditing organ, lead system, the source of auditing fee isn't independent, no enough inspection, lack in the public voice, no clear legal responsibility and so on. The paper puts forward counter measures of improving government auditor independence such as reforming Chinese government auditing system, checking each other, supervised by other organization, enacting detailed legal responsibility, and so on.The paper consists of introduction and 3 main parts as the following and approximately 40000 words.Part I: The paper explains the essential problems of auditing independence. This paper starts with the analysis of the conception of government auditing independence, analyses the influencing factors of government auditing independence.