Study Of Integrating Audit Resources Of China

The Chinese National Audit Office enacted The Development Layout of Government Auditing Work during 2003-2007 in 2003, and looked on scientific auditing management and auditing resources integration as one of three basic institutions of the Chinese government auditing. With the economic development, the conflicts between limited auditing resources and the burden of auditing task are becoming more and more severe. It is of importance to maximizing the utilization of auditing resources. Based on the context above, the thesis introduces the idea of good integration of auditing resources.Firstly, the thesis reviews the literature on auditing integration and redefines the concept of auditing resources. Then, the status quo of auditing resources supply is discussed. On the one hand, the present supply of auditing resources can hardly meet the demand generated by auditing development. On the other hand, the poor quality of auditing resources impedes the further development of government auditing. So the integration of auditing resources is a must-be choose to remedy the imbalance of supply and demand of auditing resources. Finally, based on the theory of integration management and the author's long practices of government audit, the paper introduces the framework of auditing resources integration from the perspectives of auditing resources plan management, effective allocation of present auditing resources, further development of auditing resources and global share of auditing resources.