The Goverment Auditing Information Disclosure System Of Chinese Mainland,Hong Kong,Macao And Taiwan Comparative Study

December 8,the CPC Central Committee and State Council officially issued "Framework Opinions on Several Major Issues in Perfecting Audit System" and its supporting documents,which proposed a new audit reform requirement.The seventh and eighth points of the main tasks of the reform of the audit system are to improve the use of audit mechanisms and strengthen the supervision of audit organs.Hong Kong,Macao and Taiwan belong to China.However,the different history of the regions makes the four places in the government auditing system but not a small difference.Combined with the newly proposed audit system reform task,this paper aims to improve the information disclosure system of mainland government audit.The paper uses the methods of normative research and comparative study.Combined with the comparison from the macro perspective and analysis of the Audit Commission website disclosure situation,we find that there are significant differences between the four places in government audit information disclosure system.Finally,based on comparative analysis and analysis of the reasons for the differences of the four places in government audit information disclosure system,we put forward several measures fit in the mainland government,which can better guide auditors in auditing government information disclosure practical work.