Analysis On The Audit Of Government Investment In Fixed Assets Under The Immune System Theory

With the further speed up of national economy, the national audit theory has been continuously developed and enriched in practice. In order to meet the needs of new historical period, Liu Jiayi the Auditor-general has proposed the immune system theory of audit. Based on his scientific and systematic expositions to its connotation, this auditing theory has become an innovation achievement generally accepted by theorists. The theory is not only the further sublimation and expansion of the essence and connotation of audit, but also comes up with a newer and higher demand for the transformation of audit’s function and role.Audit of government investment in fixed assets plays an important part in the government audit. The continuous expansion of investment scale in fixed assets and promotion of social demand have raised new requirements for audit of investment in fixed assets. However, analyzing current situation of audit of government investment in fixed assets, there are many factors limiting the role of fixed assets investment audit, which may involve auditing system and environmental constraints, inherent limitations of audit in concept and mode, imperfect audit system and the absence of audit institutions of the internal infrastructure. At the request of the national audit system immune theory, we should take measures to respond to those restrictions on investment audit development. The national auditing organization shall improve system reform, accelerate the audit transformation and create a good environment for audit. Meanwhile, the national auditing organization shall change its idea, make innovation and speed up the establishment of a sound system of audit. Government audit should further strengthen infrastructure construction to improve the function of audit in state investment in fixed assets.