Research On National Audit Objective And Its Realization Mechanism

National audit raises from the need of strengthening economic supervision, and its basic functions include supervision,evaluation and attestation. National audit come from public accountability relation, and serves for it. The theory of national audit objective is core issue of overall National audit theory ,and the fundament to research in competence,independence,audit norm and audit report of National audit. Divided by levels, National audit objectives include general objective,detail objective and item objective. The research of National audit objectives is being developed constantly along with in-depth understanding of the National audit function and effect by society,Nation and ordinary people. The National audit objective is the expected effect and ultimate direction of National audit practice. According to theories of public accountability relationship and National audit nexus, the general objective of National audit lies in providing Attestation information of discharging of the public accountability independently.