| Audit notice system is a code of conduct or rules that in the exercise of the right of audit supervision management and according to a certain form and the law, national audit institutions and the organization authorized by laws and regulations, announce the content of audit results (audit reports, audit opinions, audit decision etc.) to the public or the specific announcement object. It is mainly provided by law and is a political rule. From a global point of view, the positive and effective promotion of audit results announcement system has become an international practice, has become the key measures to the protection of political democracy and effective implementation of public accountability, and is the distinctive feature of modern audit.In 2002 China's State Council approved the implementation of audit notice system and concerned that audit authority should accept the public's supervision and reporting actively. December 12 in 2003, the Audit Commission issued Notice No. 1 of the audit findings, which is "the audit findings announcement of the Audit Commission on special funds and social donations for prevention and treatment of atypical pneumonia ". As to the end of February 2010 the Audit Commission issued 51 audit announcements. With the publicity of comprehensive audit report to special audit report, the publicity of audit results has become more frequent, the openness of audit results continues to deepen, and the contents of the announcement is also increasingly under the spotlight. Since the implementation of China's audit notice system, the scheme has achieved some success, but there are also some problems. Based on the theory of audit notice system, using theoretical analysis and questionnaire surveys, we hope to do a comprehensive assessment on the current system of the Effect and Problem of Audit Notice System in China, and then suggested a sound strategy.Through theoretical analysis and empirical tests, we can conclude that China's current audit notice system has the following problems: First, the laws and regulations of China's audit notice system are imperfect; Second, audit notice system of the executive-led system has obvious executive-led characteristics and subjects to audit institutional constraints; third, the variety, quantity, scope, content of existing audit notice system have not reached the public's need yet; Forth, the public's concern and understanding on audit results announcement system are low; Fifth, the lack of the necessary and continuous audit accountability link has resulted in which corrective measures can not be implemented; Sixth, the audit results announcement could lead to a variety of risks, and lead to the possibility of risk at a high level; Seventh, the public considers that the effect of improving public's know to the existing national audit results announcement system is not very useful. So, in order to fully play the role of national audit audit notice system, this paper puts forward recommendations as follows: First, we should enhance the independence of our audit announcement, optimize the existing audit system in the short-term, and gradually change the auditing system in China in the long-term; secondly, we should improve audit institutions'own ability, change the traditional thinking, increase announcement, and improve audit quality; third, we should step up publicity to raise public's concern and understanding on the audit notice; fourth, we should improve the legal system of China's audit results announcement system scientifically; fifth, we should standardize the audit announcement practical operation, including the audit process, content, form and relief system of the announcement. Then, in order to better play the role of China's current audit notice system, this paper proposes the relevant measures, mainly including: First, set up bulletin committee system; second, build announcement information feedback system; third, rectification reporting system; Forth, announce quality control system; Fifth, post risk-control system. |
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