Research On Audit Rectification Effect Of Central Enterprises In China

Audit rectification is implemented by the audited unit,and audit rectification inspection is an indispensable link of audit institutions in the process of audit supervision.While paying attention to audit investigation and evidence collection,audit institutions should also pay attention to the effect of audit rectification on audit influences.Therefore,from the perspective of the audit rectification announcement,this article studies and analyzes the factors and reasons that affect the audit rectification effect of the audited unit and proposes corresponding countermeasures.First,this article discusses the research significance of audit rectification and sorts out related concepts.Audit rectification refers to the process by which an audited entity adopts audit recommendations made by audit institutions on issues found in the audit process,adopts a series of methods to correct the problems,and improves the system for the problems.The audit effect is reflected in the rectified problem by the audited unit to ensure that the same problem will not occur in the next audit.Audit experts in the field of practice take their own work perspective as the starting point and point out problems existing in the audit rectification and inspection process.Most experts in the theoretical field have studied audit rectification from the perspective of state governance and principal-agent.This article will study the effects of audit rectification from the perspective of audit rectification announcement.Secondly,this article analyzes from the perspective of the national audit announcement from 2010 to 2018,and finds that the factors affecting the audit rectification effect are the inconsistent standards of the audit rectification announcement in the year being audited,the lack of audit rectification efforts,and the inadequate accountability mechanism,which affect the audit rectification effect The factors are often reflected in the audit rectification announcement in the year being audited.Third,as a case analysis,China National Petroleum Corporation(CNPC),which has been audited three times and issued the most complete audit rectification announcement,conducted a comparative analysis of previous financial revenue and expenditure audit results announcements and audit rectification announcements.Repeat trials.Finally,in order to further strengthen the effect of audit rectification,specific measures were proposed for audit institutions and central enterprises to promote the implementation of audit rectification of central enterprises in China.It points out the lack of standards for audit rectification announcements,and provides a more feasible format for brief rectification announcements,which can effectively reduce the workload of audit institutions during the inspection phase to resolve the lack of manpower at audit institutions and the public's inconvenience in obtaining national audit announcements problem.