The Research On Follow-up Audit Of Public Emergency

China is a country with serious natural disasters in the world, and all kinds of natural disasters occur frequently. Our country is in the transitional period of social and economic development, and there is more possibility of intense social contradictions, so there might be soil for major social crisis; from an international perspective, international conflict and terrorism may also lead to significant social crisis. In a word, from the natural, social and international perspective, public crisis may appear in China. In recent years, major public emergencies occur frequently in China. Sudden public events have caused economic losses of more than 100 billion yuan, and more than a million people damaged each year. Thus, the major sudden public events caused a huge impact to the steady development of our economy and society. Government and people pay much attention to public emergencies.In this paper, a case study of Wenchuan earthquake follow-up audit is carried out. The first part of this paper is the introduction, mainly including the background of major public events follow-up audit, the literature review of the research of follow-up audit, as well as the description of research methods. The second part is the overview of major unexpected public event follow-up audit, defining sudden public events and sudden major public issues follow-up audit concept, discussing audit subject and audit object, audit content, audit report. The third part is case analysis, setting Wenchuan earthquake follow-up audit as an example to study the audit subjective, audit objective and guiding ideology, audit characteristics, audit organization and audit implementation, making a summary of the results and problems of Wenchuan earthquake follow-up audit, including: imperfect follow-up audit related laws and regulations, the lack of legal protection; poor coordination, organization and resource allocation; audit institutions not response instantly and quickly; high audit cost; the audit staff thinking mode difficult to adapt the audit; audit independence restricted; increasing audit risks. The fourth part is suggestions. To solve the above problems, this paper puts forward following suggestions: improve the follow-up audit theory system, laws, regulations and policies; strengthen cooperation with other departments in audit process, to make up for the inadequacy of the information and knowledge, reducing the risks; integrate audit resources to reduce audit cost; change the concept of audit personnel, to improve the capability of auditors; position audit oversight responsibilities well, not to participate in the management activities and maintain the independence of audit; improve the audit results announcement system.