Research On The Improvement Of Audit Rectification Inspection System At Basic Level

Audit supervision is an important part of the administrative power supervision system,in which audit rectification is the key to ensure audit supervision in place.In recent years,the government audit work has gradually involved in all important areas of national governance in breadth.But the annual audit data prove the problems are similar to previous,means that Audit Rectification Inspection System(hereafter this text will be abbreviated as ARIS)didn’t worked well.Basic audit institution,its audit environment is complicated,auditors face common problems which despite repeated prohibition.This paper studies the the audit rectification inspection system of basic-level,mainly uses the methods of literature research,comparison and interviews.By means of public accountability theory,state auditing theory.Using traditional logical order as"to find out what the problem is-analyses reason and put forward ways for problem solving”,then combination with the specific data and examples of Huian auditing organ.Meanwhile,analyzes the rectification system and characteristics of Huian from the aspects of the responsibility division of audit rectification,the need to reporting matters and deadlines,the cooperation of departments,the follow-up supervision,the accountability and audit report transparency.Conclusion that problems found in audits are widespread in ARIS,such as the Lack of regulatory and policy support,the lack of measure standard of rectification,the actual operation of the rectification needs to be improved.In order to solve the problems,some suggestions are put forward as fellow,standardizing basic-level audit rectification from two aspects: making full use of the existing legal authority and further exploring the implementation of basic-level audit rectification.Beside the determination of the goal,extent and objectives of the rectification,compliance measures such as the initial to explore the establishment of the evaluation system.From the aspect that rational allocation audits strength,formation of all efforts to strengthen the sense of responsibility,and implement the audit announcement system to develop and a sound ARIS.The purpose of this study is to provide suggestions on improving the ARIS at the basic-level through the establishment of the above-mentioned research,especially the effect evaluation system of audit rectification,so as to arouse sympathy and reflection of auditors and promote the practical solution to similar problems.