Communication Function Study On The Announcement Of Audit Findings In China

The announcement of audit findings is not a new thing in the world,but it did not appear in China until nearly 7 years ago.In recent years,more and more people become to be familiar with and pay more attention to the announcement of audit findings in China.However,there are few people really understand the profound meanings and the special functions and consequence of the announcement of audit findings in China.This paper tried to study the functions of communication of the announcement of audit findings in China based on the theory of communication and audit.The purpose is to help the people learn more about the announcement of audit findings,do more using the announcement of audit findings,and perfect the announcement of audit findings.Because the announcement of audit findings is a professional topic,this paper introduced the audit system and the announcement system of audit findings in China firstly,then discussed why the announcement of audit findings is one kind of media and how about its communication process,based on the development of the announcement of audit findings in China,and analyzed the communication function and the effectiveness of the function.Of course,this paper paid attention to the limitedness of the communication function of the announcement of audit findings in China and ways to overcome the limitedness.The conclusion of this paper:the announcement of audit findings in China originates in the audit system.From the beginning,the announcement of audit findings in China is one kind of media in truth and it has the institutional,authority, initiative and public communication process.The announcement of audit findings in China has the powerful function of spread the information about audit findings and supervision with the help of the mass communication and masses.Especially,its function of supervision merges the supervision of audit,mass communication and the masses through the public announcement of audit findings.The announcement of audit findings has its limitedness and its effectiveness may be changed by many things, it should be perfect by the way of promoting the system and others.