The Research On Direction & Reformation Of Chinese State Audit

State audit is based on the needs of strengthening economic supervision, and its basic function is monitoring, evaluation and identification. The research on the nature of the state audit is progressing, along with the understanding of social, national and the people of the state audit function. The essence of modern state audit is democracy and the rule of law tools. State audit objectives are vital for the state audit theoretical system, and it is the basis of research on the professional competence, independence, auditing standards and auditing report. The state audit objectives are to conduct a state audit practice and get expected results, and it can be divided into general goals and specific goals. The soul of state audit is independence, and the quality of state audit is the audit practice life.This dissertation mainly uses the standardized methods. First, with the review and analysis of historical perspective on the development of state audit, we conduct the research about the nature of state audit, the purpose of state audit and functions of state audit, for describing the core features of state audit. Second, we research the soul of the audit independence of state audit and we put forward the position of it. Next, thinking the importance aspects of state audit, we carry out a more detailed study on the state audit standardized system, audit quality control and audit reports, and figure out the position of it. After the analysis and research the way of reformation of state audit, the final conclusions are ended.