The Strategy Research About China Implements The International Standards Of Supreme Audit Institutions

Today, China has already achieved remarkable results on international convergence of independent auditing standards. However, we are in the slow pace of Government Auditing Standards Internationalization. The International Organization of Supreme Audit Institutions has developed a more scientific and complete international Standards of Supreme Audit Institutions after many years of research and international exchange of experience, and the organization declared the Standards was in implementation phase in 2010. China has been involved in the implementation of plans to enter the International Standards of Supreme Audit Institutions, In this context, strategy research about implementation of the Standards is particularly urgent in China. The articles start from the differences between China National Auditing Standards and the International Standards of Supreme Audit Institutions, and in accordance with the requirements of the implementation conditions of International Standards of Supreme Audit Institutions, analyzing the current internal and external conditions for the implementation of China, using the SWOT analysis and find out that if we implements the standards, there are a lot of obstruction factors such as lack of independence of government audit office, imperfection of Government Auditing Standards system and the weak construction of professional competence. In the future, China will implements the standards, then government audit institutions to maintain independence is a prerequisite, and basing on the international convergence of government audit system is foundation, and professional competence of government audit office and the auditor is a necessary means to implement the standards. Therefore, this paper presents overall implementation strategy and specific implementation countermeasures of the implementation of International Standards of Supreme Audit Institutions in our country. The overall strategy suggests that we should establish targets and clear the way and the steps to implement the standards. The specific implementation countermeasures suggests that we should strengthen our country government auditing organs independence at first, including establish" the discipline inspection and audit office" joint office system, then final transition to the legislative model of audit institutions organizational model and then implements the audit institutions vertical leadership system; furthermore, base on formulating unified government accounting standards and Improving internal control standard of administrative institutions, by establishing a scientific and rational government audit objectives, reconstructing the Standards of government auditing framework, systematizing development of government auditing standards Application Guide, improving the audit quality control mechanisms of government, we can improve system of government auditing standards; by establishing a government auditing budget system, innovating government auditing technology and expanding the government audit professionals, improving the quality of government auditors, we can improve the professional competence of government auditing. I believe that in the near future, our country will be able to complete the implementation of the Standards in the most favorable situation, and to promote the internationalization of government audit in China.