The Relationship Between Government Audit And Other Audit

In order to optimize the China's audit system and the economic supervision system, to fully play the role of audit supervision and economic supervision, we must straighten out the relationship of government audit, social audit and internal audit. In this paper, we systematically analyzed the major issues of the government audit and other audit for current practice, based on the modern government audit, social audit, internal audit theory and economics, management theory. We think that the government audit institutions should withdraw from the financial statements audit in the state-owned enterprises, to strengthen the security, the integrity and the effective audit of state-owned assets; Government audit institutions should not entrusted or joint audit with social audit organizations within the purview of the themselves business, but it can employ social auditors and internal auditors to assist the work, it also can make use of social audit and internal audit work and its results to improve their work efficiently, but these were not shirk the responsibility of Government audit; Government audit institutions should supervise and inspect not all only the state-owned enterprises of the social audit quality; Government audit institutions should reserve for internal audit quality supervision and inspection duties in the state-owned organization, to give up guiding functions; Government audit should rely on and make use of internal audit work and its results in the audit process, but it can not shirk their responsibilities; Government audit institutions should support and assistance the internal audit to promote the improvement of the internal audit quality in the state-owned organization.