The Research Of Major Sudden Public Event Follow-up Auditing

Recently major sudden public events in our country occur frequently, which has a pernicious and wide influence on Life and property safety, social stability and economic growth. As the symbol, the image carrier and the actual actors of state public administrative power, government has always been and will constantly be the preventer and handler of sudden public events. With the enhancement of national economic strength and comprehensive national strength, there are more capitals government and different social sectors make use of to help those events and the fund resource shows a tendency of diversity. How the public assistance fund’s collection, management, distribution and use works, what these items utilization efficiency is, whether the fund can be took advantage of by people in the disaster-hit areas, whether the donation can play its full function, diverse sectors in society pay highly concern, which demands to put where the fund comes and where the fund goes in public. What mentioned above needs audit institutions to carry out the follow-up audits to the whole course of public fund and to supervise and evaluate it and to bring the audit findings to public notice to meet the public demand---the right to know, which will ensure the public fund can be used reasonably, economically efficiently and effectively.Based on research results home and abroad, this paper studies the follow-up audits of major sudden public events. To begin with, this paper defines concepts: major sudden public events, major sudden public events audit, major sudden public events follow-up audit and meanwhile analysizes the limitations when the conventional audit is used concerning the characteristics of major sudden public events. In addition, the paper elaborates the necessity of implementing the major sudden public events follow-up audit, the audit subject, the audit target, the audit objective, the auditing method, the audit content, the audit focus, the audit reporting system and to verify the analysis of the former contents in the case of Wenchuan earthquake follow-up audit. At last, aiming at shortcomings in the follow-up audit in Wenchuan case, the paper raises some suggestions for establishing a follow-up audit contingency plan to handle the major sudden public events enriches and perfects the relevant audit rules, makes the follow-up audits key points clear and improve the follow-up workers’quality.