Research On The Status Quo And Path Optimization Of Auditing Full Coverage Of Basic-level Auditing Organizations

As an important part of the national governance system,the national audit is not only important for improving the national governance system,but also an important guarantee for the modernization of national governance capabilities.In the 19 th National Congress of the Party,especially the Third Plenary Session of the 19 th CPC Central Committee,the government proposed the establishment of the central audit committee,in order to optimize the duties of the Audit Commission,establish a unified and efficient audit and supervision system,and to achieve the full coverage.Since then,China has ushered in a new era of national audit development.The role of national audits in serving state governance has become increasingly prominent.However,in consideration of the actual conditions,the basic-level auditing institutions,which are the roots of the national auditing system,have many problems in terms of institutional mechanism reform and talent team building.Compared with the requirement of establishing a unified and efficient auditing supervision system and achieving the full coverage,national audits still have a long way to go.Based on the reality and the existing literature,this paper focuses on optimizing the path of full coverage of the auditing organizations.As the national audit plays the role of the national immune system in the national governance system,this paper analyzes the effectiveness and problems of the audit bureau of X City High-tech Zone in implementing the full coverage of audit and explores how the basic-level auditing agencies can optimize the implementation of audit coverage from the aspects of institutional mechanism reform and talent team construction,thus maximizing the effectiveness of audit coverage and ensuring the basic and immune role of the national audit in the national governance system.This paper comprehensively uses the normative analysis method,case analysis method,literature data method and field research method to carry out research.First,based on the recent policies of the Party Central Committee and the State Council on the full coverage ofaudit and audit supervision,and the review of existing literature research,this paper proposed the research value,research content,research ideas and possible innovations.Then,the concept connotation of audit coverage is explained.The concept extension of audit coverage is discussed from the perspectives of audit object,audit perspective,audit plan,and audit object.Marxist state theory and social contract theory are also discussed.The theory of power restriction,the theory of state governance,etc.have been sorted out and summarized.Third,the case was introduced from the historical evolution,internal institutions,and staffing of the Audit Bureau of the High-tech Zone and the main functions.Fourthly,the status quo and effectiveness of the implementation of the national audit coverage by the X city auditing bureau are analyzed.This part mainly describes the audit plan arrangement and actual performance of the High-tech Zone Audit Bureau for 2014-2017.And the effectiveness of implementing audit full coverage in 2015 is evaluated.Fifth,from the aspects of institutional setup,audit team,audit procedures and technology,rectification implementation,and services purchase,the problems of the full coverage of the audit of the X City High-tech Zone Audit Bureau are analyzed.Sixth,recommendations are put forward in view of the problems existing in the implementation of the audit full coverage process of the X City High-tech Zone Audit Bureau.Finally,this paper summarizes the research of the full text.The research in this paper finds that the problems of full audit coverage of the auditing department of X City High-tech Zone mainly include the irregular organization,the irrational talent structure,the large personnel gap,the imperfect talent training mechanism,the non-compliance of audit procedures.It is difficult to supervise and rectify the implementation,and the poor quality of service purchase.Based on this,this paper proposes to reform the management system of audit institutes as the basis,strengthens the audit team construction as the focus,optimizes the audit technology,establish the audit rectification implementation supervision mechanism as the guarantee,and optimize the social audit service purchase to supplement the X city high-tech zone audit,which help to enhance the full coverage of auditing in the context of strengthening audit supervision.