Thinking On Law To Improve Supervision Of China Auditing

Auditing is a tool for national governance. Faithfully perform the audit oversight functions, give full play to China audits as defenders of national interests and economic development,"security officer" guardian of public funds, the exercise of power "magic" anti-corruption "sword" and the role of deepening reform "catalyst", promote improved governance and sustainable development. In the current situation, corruption-prone, high-fat, more subtle behavior, requiring auditors to improve audit efficiency and improve the quality of audit work, the most effective audit procedures to detect problems. On the trends and tendencies problems, early detection, early treatment, from the level of institutional mechanisms, propose solutions, in order to achieve the audit as a function of the state of the immune system. For violations of law exists, and take effective measures to give timely corrected, safeguard social fairness and justice.In this paper, the problem started, analyze the causes and find countermeasures. I hope thinking in terms of auditing, legal thinking, legal system, audit procedures, etc., to find a solution to the problem. The full text of the China National Audit procedures into national legal systems thinking, into jurisprudence, knowledge of administrative procedures law, hoping to improve China’s national audit program through the system, to solve the problem of audit coverage, audit enforcement is not timely, the low efficiency of the audit process, the precision is not enough to combat the audit, the audit report is not high quality, audit investigation cumbersome approval procedures, long time, and some legal instruments audit evidence audit investigations in criminal cases is difficult to be used as evidence and other issues.The paper argues that by establishing a simple audit procedures, streamline project audit procedures, optimize the audit notification and pre-trial investigation procedures, simplifying audit queries bank approval process, multisectoral information networking audit and reporting system to improve auditing public hearing system, improve the audit evidence seamlessly with judicial evidence, the use of modern science and technology, to carry out audits and computer networking audit and other measures to improve the level and effectiveness of audit and supervision of audit supervision, reduce administrative costs, the audit will greatly play in national governance Value.