| Government audit is independently monitoring and assuring the fulfillment of thepublic accountability. The public pay attrition to how the government carries out the auditresponsibilities and keep the state economic safe. However, there are tons of repeatedscandals, the public are not satisfied with the contribution of government audit, and this isbecause the government audit hasn’t established an effective immunization system.As an important measure of maintaining social economic safety, the scholars arefocused on how to establish effective immune system and fulfill immune function, identifythe potential risk. So fulfillment government immune system has important theory valueand realistic value.Firstly, the dissertation reviews the research direction and entry point. Secondly, it isnarrated the related theory and concept of government audit and pointed out the factors ofgovernment audit immune function. Thirdly, it is analysis the cases which include situationof government audit immune with normative research and statistical study in order to findthe defect of fulfillment of government audit immune. In the end, it is associated with thecurrent situation and defect to point out that the government immune system need someregulation to guarantee. In order to keep the regulation operating effectively, governmentneeds reform in target location, audit regulation, audit system, audit department and auditmonitor. |