Under The Constitutional Point Of View The Independence Of National Audit

Independence of the audit of the soul, in the context of the rule of law to protect national audit institutions and their staff the independence of the national audit of the basic direction of reform, but also national audit of the main objectives of the rule of law. Independent Security System through the State Audit Reform and improve this side of a small mirror, we can see the entire audit reform process in China on all issues, both overall and constitutional reform issues, the audit organization, or micro system terms of configuration functions, procedures and norms of specific issues. This is the main topics the author lies. Around the "constitutional point of view that the National Audit Independence" that subject, the paper is divided into three parts as follows.The first part of the first chapter, The concept of the independence of national audit, content and meaning of first defined the "independence" as opposed to "national audit," meaning, that independence is a national audit of the soulThe concept of essential elements of national audit. On the concept of the independence of national audit, scholars have different views, I believe that no matter how defined, the key is to grasp the concept of independence, competence and the three elements of the system, put right the independence and the rule of law, professionalism, initiative such as the relationship between audit properties. Properties on the national audit, the independence is the core of professional Pi and the rule of law is the basis for confidentiality is to protect, initiative is the result.The second part of the "constitutional vision of the national audit independence, independence from the national audit of the constitutional basis of the angle, first, the existence of the constitutional national audit independence concept of Sovereignty of the people, the second, the right to audit in set of constitutional core, power constraints theory and exercise of the right to audit in the modern cornerstone of the rule of law from a theoretical point of view, etc. to clarify the understanding of the state audit independence.Chapterâ…¡, "the legal protection of auditor independence and the mode analysis of the factors influencing auditor independence on the" Audit Law "on the independence of the understanding. To comparative law perspective, the practice of countries in the world made a general classification the same time, the audit system introduced in China. mainly divided into the legislative type, type of justice, administrative-type and four model-independent. Through comparative analysis of the four models, the author concluded the protection of the independence of national audit institutions of itself "good", "bad" parts, because the state audit system itself is rooted in specific national circumstances. by the economic, cultural and social environment of the formation of consciousness in the formation of audit independence and development of security system also plays an important role Therefore, the state auditor independence Security System should be an interaction between various social factors, systematic, long-term process, while states affect our national audit independent factors.Chapterâ…¢, "China's National Audit Reform and Reconstruction of independence and to improve and enhance the independence of China's national audit measures" against the practice of our audit system problems, by improving the legal protection of the independence of national audit of specific measures and should pursued a number of principles that should be pursued according to law, procedural fairness, transparency, comprehensive coordination of basic principles. Finally, the country's national audit to improve and enhance the measures proposed.