Based On The "immune System Theory" The Audit Oversight Study Of Charitable Organizations

In recent years, with the development of China’s economy, the theoretical study audit has been steadily progressing. In 2008 national audit work conference, Our auditor general Liu Jiayi first proposed the theory of audit "immune system theory", Points out that the audit is to protect the “immune system” of the healthy operation of the national economic society, The concept of audit "immune system theory" has attracted the attention of social all circles. Our philanthropy also develops very fast, but because of the laws and regulations on charities in audit oversight is not perfect, so there were a lot of problems during this time, Frequent charity scandal has seriously affected the public’s confidence in charitable organizations. Therefore, this paper mainly uses the audit of the “immune system theory", a multi-faceted audit supervision mode, multi-angle supervise the use of funds for charitable organizations and daily business activities, promote information disclosure of charitable organizations, to enhance the credibility of the charitable organization.This paper uses a literature analysis, comparative analysis and case analysis,firstly "immune system theory", "public accountability theory", "agency theory" three theoretical analysis, and then analyze the experience of foreign charitable organizations in the audit supervision, and through the case analysis, respectively, with two typical cases of official charities and non-governmental charitable organizations, charitable organizations in the "analysis of China immune defense", "immune stability", "immune surveillance" three aspects of the problem, finally according to audit "immune system theory" theory, put forward the "immune system theory" of improvement and development of China’s charity organization of auditing supervision.