The Research Of Audit Service In Economic Development

Scientific management and effective supervision is an important guarantee of socialist economic construction. The more developed the economy, the more important to the audit. Audit palies more and more increasingly significant in promoting socialist economic, political, cultural and function in the construction of harmonious society. The Government audit play a significant role in safeguarding national finance and promoting the building of national macro decision. CPA can improve the reliability of financial information, optimize the allocation of resources, maintain the healthy development of capital markets; internal audit plays more and more important roles in the active participation in management decision-making, enhancingthe enterprise economic benefit, the more service development the more economic development. Therefore, LiuJiaYi the auditor-general bring up the theme that audit work should "closely around the theme scientific development and accelerate transformation of the mode of economic development this masterstroke, earnestly implementing audit supervision responsibilities, to serve the development of economic and social science"on the speech in the 2010meeting on "Twelfth Five-Year" audit meeting. Therefore, the audit service problems of economic development research is highly theoretical and realistic significance. Scientific management and effective supervision is the socialist economic construction important guarantee. Economy more and more development, auditing the important. Audit in promoting socialist economic, political, cultural and function in the construction of harmonious society increasingly significant. Government audit is to safeguard national finance in order and promoting the building of national macro decision, services play a significant role; As "economic police" certified public accountants can improve the reliability of financial information, is an important means of maintaining capital market; Internal audit in the active participation in management decision-making, enhances the enterprise economic benefit plays a bigger role. The more important, auditing the audit, the more service development of economic development. Therefore, LiuGuYi auditor-general in 2010 national audit meeting made a "audit service economic development as the core" speech, proposed "10-25" during audit work should "closely around the scientific development this theme and accelerate transformation of the mode of economic development this masterstroke, earnestly implementing audit supervision responsibilities, to serve the development of economic and social science." Therefore, the audit service problems of economic development research is highly theoretical and realistic significance.This thesis tries to in-depth study of government audit, internal audit and CPA audit of the services of economic development and ways; then, bring up the argument to better serve the economic development and gives the integration of ideas and concrete proposals. First, standardize methods for economic development of the internal audit and analyze the relationship, revealing the economy develops, the more important to the audit; audit of the more important the more the development of the audit; audit is more developed, the more the law of economic development services. Second, we study the issue of audit services to economic development which can be seprateted into the issue of govement audit service to the economic developmet and CPA audit services issues and internal audit services, respectively. Study of these three issues is the use of standardized combination of research and case studies conducted. Government through the Economic Development of audit services, audit services of the Government of the five ways of economic development and the establishment of new China, the history of the Chinese government as an example of the audit is to serve the government audit of economic development.CPA services on economic development research, analysis of the economic development of CPA audit services to the two channels, ICBC and Bank of Guangsha companies from both sides of Certified Public Accountants on economic development. Internal audit services by the economic development problems, to analyze the economic development of internal audit services of the five channels, and Wuhan Iron and Steel Group and the World Communications as an example of the internal audit role in economic development. Finally, I study integration power of government audit, certified public accountants and internal audits of three common services audit forces conducting of economic development, this part is to explore the use of standard research methods. Put forward five thoughts of three kinds of audit power service integration economic development of integration of government audit, certified public accountants and internal audits to ensure the healthy development of the national economy. Second Thoughts on the new CPA services by expanding business, to achieve advantages of Certified Public Accountants and coordination in the field of government audit, the service of economic development patterns. The third thinkingis to strengthen the risk management of internal audit, internal audit outsourcing pilot, integrating the use of certified public accountants professional resources, reduce costs, improve their core competitiveness. The Fourth is to explore the thinking industry-wide audit to establish a training mechanism, enhance the practical ability of auditors to improve the overall quality of the audit team. The Fifth Thoughts on the industry to explore the establishment of a Audit information sharing system, and government auditing, CPA audit and information sharing between internal audit, the audit results to improve efficiency.