Research On The Innovation Of Working Mechanism Of National Audit

Audit work mechanism referred to the audit work program, organic links and effective functioning of the rule. Specifically, the project includes the development of audit plans, audit preparation, audit implementation and audit end. In this paper, we researched on national auditing mechanism innovation system. The study found that the national audit was an important and complex work, to solve the problems of the national audit work, We must establish a complete set of national auditing mechanism innovation system. We used a comprehensive analysis method, including the literature research, comparative analysis methods, deductive methods, system analysis methods, to effectively solve the various problems of the national audit work mechanism, explore the national audit work mechanism innovation path, and build the national innovation system of audit work mechanism.Based on the research on the concepts, relations theory, agency theory and the fiduciary theory, this paper summarized the results and their advantages and disadvantages of the national audit work mechanism, and analyzed specific problems of the national audit mechanism. By studying the mechanism of foreign audit work, it summarized the four audit work mechanism: legislation type, judicial type, independence type and administrative type. So as to the paper brought new ideas for the development of audit work. And it explored innovative path of national audit work mechanisms from organizational structures, systems and other aspects. Finally, based on the audit of information systems in this environment and China’s relevant laws, regulations and audit organization system, the author improved and innovated national audit work mechanisms from four aspects of audit objectives, the audit team, audit work and audit results, and stressed the importance of the mass media monitoring and supervision of external monitoring.