Under The Background Of The Audit For The Whole Audit Institutions As A Whole The Integration Of Audit Resources Research

With the development of socialist democracy and the rule of law,strengthen the supervision of audit organs,improve the national governance system,improve the national governance capacity of the situation is imminent.To this end,the central office in 2015 proposed the public funds,state-owned assets,state-owned resources and the responsibility of the leading cadres to fulfill the "four comprehensive" audit full coverage of the audit objectives.However,due to the existence of the audit work in China late,the lack of audit power,the use of low level of audit results and audit techniques and methods far behind the Western developed countries and other issues.Therefore,the audit authorities to achieve full audit audit audit objectives and to solve the reality of the audit work there are many problems,the audit authorities must audit the effective integration of resources.At the same time,we must establish and improve the audit system with the full coverage of the audit,the overall integration of audit object resources,increase the use of audit results,standardize the way government procurement of social services and establish a sound audit of the integration of audit resources prevention and control mechanism.To improve the audit capacity and efficiency,to achieve full coverage of the audit.In this paper,the existing domestic and foreign literature and information for a wide range of collection and collation,and in-depth study of the "on the strengthening of the audit work" and "on the implementation of the audit coverage of the implementation of opinions" and other relevant laws and regulations on the basis of the use of norms Research and case study,this paper analyzes the feasibility and necessity of the audit resource integration from the audit institution by means of transaction cost,X efficiency and rent-seeking theory from the concept,classification and characteristics of audit resources.Audit institutions in the process of integration of resources and the reasons for the existence of the audit mechanism to coordinate the integration of audit power object path,establish and improve the audit results and information sharing mechanism,standardize the audit institutions to purchase social services,establish a sound audit institutions integrated audit resources The risk prevention and control mechanism of the four aspects of the countermeasures and suggestions,and finally combined with the proposed countermeasures to the A financial funds audit resources integration case analysis.In general,the innovation of this paper is to systematically discuss the object of auditing the auditing resources,the use of audit results,standardize the mode of procurement service and the prevention of risk.The paper analyzes the four aspects Audit institutions to carry out the whole process of resource integration for the audit of the effective integration of audit resources to provide a reference.However,due to the development of audit institutions around the status quo and the existing problems are different,making the audit offices around the audit resources for the integration of the countermeasures and effects will be different,this article did not do more in this regard,there are some shortcomings.