The Research On Follow-up Audit Of Major Sudden Public Events

From the point of view of nature, our country is one of the countries that most severelyaffected by the impact of nature disasters in the world. In all, the disaster in our country isfrequently, of the many kinds, and the losses is serious. April20,2013, the earthquake in Ya an,Sichuan outbreak to the local people’s life and property which caused serious losses. From theperspective of social analysis, China is at a crucial stage of economic and social development, thereare many contradictions in the stage. If mismanaged, there may be a social crisis. So we should givehigh attention to public emergencies whatever it is from the nature angle or the social angle.Audit institutions’ follow-up audit to respond to the public emergencies is both the importantinitiatives of the respond to the love and a statutory duty and historical responsibility of the auditauthority. Follow-up audit’ functions include not only the oversight function but also the servicefunction.By the follow-up audit,the problem can be investigated and related to the correspondingcorrective. And serve the people in the disaster areas, serve the national economicdevelopment,promote the realization of the national good governance.This paper uses the case study method. The background of this paper is the follow-up audit ofthe emergency supplies and the reconstruction of the earthquake in Wenchuan.The first partintroduce the theoretical basis to the follow-up audit.The main content include the meaning of thefollow-up audit、the feature distinguished to the traditional audit model、the function reflects of“Immune System”、the definition of sudden public event. The second part of this paper combine thefollow-up audit of the emergency supplies and the follow-up audit of the reconstruction.In thispart describes the audit priorities and audit procedures.T he third part of this paper discusses theeffectiveness and significance of follow-up audit to respond to the major public emergencies. Andpropose the problem and difficulty in the implement process of follow-up audit. In order to thebetter application and promotion of the follow-up audit to respond to the major public emergencies,The forth part of this paper puts forward some suggestions and countermeasures to promote thefar-reaching development of the follow-up audit.The innovation of this paper is the combination of the follow-up audit of the emergencysupplies and the follow-up audit of the reconstruction, making them to be the two closely linked stage. In this part,the author design the details accomplishment evaluation to evaluate the launch ofthe follow-up audit.