Research On The Effect Of Information Dissemination In The National Audit Announcement

Audit announcement refers to the audit institutions in the jurisdiction of the important audit matters, audit procedures, audit process and audit results, using appropriate way to announce.The national audit announcement is that the audit authority using apporiate way to opening important audit matters:audit procedures, audit process and audit result. These years system of national audit announcement has began to gradually establish and implement. With the intensity of the announcement in recent years, more and more, covering a wide range of audit notice system is becoming mature.As a kind of information dissemination activity the national announcement is a double edged sword with positive or negative effect on the society. The positive effect of the audit announcement includes: 1.To open and transparent government information, is the assurance of the government accountability. At the same time, the audit identified problems can combat the phenomenon of violation of discipline, the formation of corruption in a society, to promote the construction of political civilization, and eventually spread to the society a positive energy; 2.To open the audit activities, is the embodiment of the auditing organ to perform their duties, to self-identification effect on audit institutions, audit institutions can also expand the prestige and enhance its social image; 3. Audit announcement can supervise the audited units to rectificate the problems found, and the announcement as a statutory national accreditation system, can make the audited units directly and effectively carry out rectification, and produce the deterrent effect of no audit or announcement unit, finally to the education and warning to infer other things.4. The public’s right to know, the audit information feedback to the state, participation in national governance, can effectively play the role of public opinion supervision. The main negative effect is:the audit expectations gap will increase;audit identified problems including some institutional and institutional issues, which need a long time to solve the process, but the public may not be able to understand the background, it will form a misunderstanding.First of all, the article explains and defines the concept of audit announcement, communication, information dissemination and communication effect, etc. And then from the implementation of the national audit announcement, the status, role and problems, etc., access to the relevant literature, a preliminary understanding of the national audit announcement.Secondly, according to the national audit website from 2003 to June 2015 announced the national audit results announcement, preliminary understanding of the development status and existing problems of the audit announcement. And then from the perspective of communication to analyze the effect of national audit announcement information dissemination, and to sort out the positive and negative effects of the audit announcement information. At the same time, the analysis of the main factors of the effect of information dissemination of the audit announcement, including the communicators, the transmission, the dissemination of information, and so on, so as to improve the dissemination of information dissemination effect of the audit announcement.Thirdly, the article takes the Huarun group’s financial revenue and expenditure audit results announcement in 2012 and analyses the impact on the social life, summarizes the problems in our country’s audit announcement information dissemination, such as the content of audit announcement is too abstract, the dissemination of timeliness is poor. In this way we can have a knowledge about common problems of national announcement.Finally, based on the theory of communication, this paper puts forward suggestions and opinions on how to improve the information dissemination effect of the audit institutions. At present, most of the contents of the audit announcement, the contents of the audit report, and the rectification of the audit announcement itself, the author considers that the audit announcement as a medium of communication is in the dissemination of information, and the effect of this kind of information dissemination has a direct impact on the role of audit report.