The Study Of Enhancing The National Audit Independence

The independence of the audit profession is the emergence and development of the foundation and prerequisite, but also to achieve the necessary requirement of national audit responsibilities. Only independence to maintain form and content of audit institutions to be audited according to law object objective and fair audit, in order to conduct effective economic oversight.This paper bases on China's national audit independence as the research content. First of all, we explain the audit, the national audit and its related concepts of independence, and using the public entrusted economic responsibility as the theoretical support, argument the government audit institutions shall audit the necessity of public entrusted economic responsibility fulfillment situation. Then, from three aspects as organization, personnel, economic analysis of China's national audit independence of system design. Typical case described by the current lack of national audit systems, and analyzes the reasons. We point out that as a result of the limitation of organization set up and run the limitations of conflict and the functions and powers, responsibilities and audit procedures of interference, such as birth defects. The supervisory role of existing national audit system under the direct leadership of the government can only play a limited. It can't directly touch the key financial systems and budget execution fundamentally. It can also not effectively restrict government power. Again next, by learning from the legislative, judicial, independent model three international mainstream of the national audit system, comparative analysis of double track model in shen zhen and "ji jian shen" reappearing offices type in Shunde district of guangdong province of the reform of trial samples two local audit reform, sum up experience, learn from each other. Finally, we discuss the need for reform of the national audit, analysis of the political, economic, legal and social environment faced by the current audit independence, from the organization construction, office security safeguard, define permissions universality, authority and judicial, standardize the basic legal procedures and carry out the audit proclamation system to the idea of constructing a new system of national audit, and study the feasibility.This paper aims to draw domestic and foreign theory and practice on the independence of the audit results of exploration. On the basis of the current national audit system, the budget execution audit is the breach, and the structural adjustment of the current audit system is carried out. Minimize external interference and constraints to achieve the vision to improve auditor independence, thus promoting the reform of state audit.