Study On The Nation Audit Environment

For the past a few years, many domestic scholars had many different opinions about the audit environment problem. A good many literatures are indicated, the orientation of the audit environment is different from the past. In the past, it was just as a background condition of audit study. But it has been brought into modern audit theory now, many scholars have pay attention to audit environment. From the source of audit, audit is a product of socioeconomic development. In view of a closer relationship between the audit environment and the nation audit, the becoming, being and developing of the nation audit can not be free of the audit environment influence, so we must deeply study the nation audit environment.Through the systematic study of the nation audit environment, the paper aims to discuss the relationship between the audit environment and the practice activity of the nation audit. At the same time, it considers the development of audit practice in our country. Therefore, we draw the conclusion that the practice activity of the nation audit can improve the audit environment in some degree. Surveying the nation audit from a point of view the audit environment, we can think that the audit environment is realistic base, and the audit environment decides or affects the practice activity of the nation audit. However, the influence is finally achieved through the audit practice itself. Firstly, by the systematic method, we take apart our realistic and dynamic nation audit environment, from the shallow point to analysis the influence of the inner or outer environment, then to the deep side to show the problems of audit practice for the changes of the audit environment. Secondly, by the contrastable method, we contrast the development of western country audit practice on the basis of their environment features. Then, we could borrow ideas from their advanced audit experiences. At last, making use of the audit practice dynamically actions the audit environment, we suggests that the development of audit practice makes better the audit environment.The study of the paper shows that, if want to make better the audit environment, we must have a clear cognition of the nation audit environment. And commence in the influence of the inner and outer environment to the nation audit. So, we must in-depth consider the problems that the changes of the audit environment effects the practice activity of the nation audit. In the meantime, in order to improve the audit environment, we must make use of the effects caused by the audit practice to the audit environment. Moreover, we should utilize the advanced experience of the developed country. By the development of the audit practice, to adjust the unfit between the audit practice and the audit environment, it achieves the virtuous cycle of the nation audit practice and the audit environment.