A Number Of Issues. "audit Law" On The Analysis

Auditing work has developed greatly in many aspects since the Audit Law established 12 yeas ago. The audit jurisprudence with the Audit Law as its core is getting more and more consummate, and the construction of the Audit Law System enters a new period. With gradual construction and perfection of Market Economy System, economic activity and relationship are becoming more complicated. Especially under the circumstance of rapid development of accounting handling technology, the behavior of disobeying laws and regulations are covert in financial and accounting areas. The political and economic environment where the Audit Law survives has changed a lot. The Audit Law used nowadays falls short of our request. There have been many problems in the application course of the Audit Law. For example, double leading of audit system results in the audit independence being unworthy of the name; the subject of law enforcement competency of audit department is always been doubted; there's not any internal auditing legal system; the power of auditing is asymmetric with the legal obligation of auditors; there are many conflictions between Audit Law and other laws; some new vacancies have appeared with the development of economic and change of society. All these problems should be solved as soon as possible.This paper takes existing flaws of the Audit Law as cut-in point, does many further discussions and study on the problems of audit system, the subject of audit punishment qualification and audit supervision voids. It is supposed to supply theory references to the development of auditing work in China and theoretical investigation.