The Audit Institutions In The Background Of Audit Coverage Comprehensively Integrate Audit Resource Research

In 2015,the “Implementation Opinions on Implementing Full Audit Coverage” issued by the“Two Offices” of the Central Government required the auditing agencies to fully perform their duties of auditing supervision,and to perform full audit coverage of public funds,state-owned assets,state-owned resources,and leading cadres' performance of economic responsibilities.We must do a trial and must be strict and accountable.In this context,the audit organization has a large gap between the number of teams and the personnel structure and the requirements for full audit coverage.The conflict between the full audit coverage and the relative shortage of audit resources is very prominent,and to a certain extent The effectiveness of the audit coverage.In order to meet the requirements of full audit coverage,audit institutions must increase the overall integration of audit resources and enhance the overall effectiveness of audit supervision.Strengthen the internal audit work,coordinate the integration of internal auditing forces,and give full play to the role of internal audit;make effective use of the social auditing force,and purchase necessary social auditing services according to the audit project implementation requirements.Based on this,the topic of this article is “Analysis of Integrated Audit Resources by Auditing Institutions in the Context of Auditing Full Coverage” in order to contribute to the audit mission's goal of accomplishing full audit coverage.Based on the analysis of related documents and data at home and abroad,this paper uses a combination of theoretical analysis and case studies to elicit the status quo of audit resource integration in China through the definition of audit resources,and applies transaction cost theory,X efficiency theory,and The theory of governance is the theoretical basis,and it demonstrates the necessity of the integration of audit resources in the context of full audit coverage.Then we considered the current status of the integration of audit resources in audit institutions,identified problems,analyzed the causes,and proposed relevant measures,namely,researching the ways to achieve them,starting with the integration of trilateral forces,and expanding the innovation of audit methods,setting up the audit platform,and related issues.Responsibility for the establishment of the system,at the same time,the X audit institutions carried out a case analysis of the resources in the Y economic responsibility audit,analysis of the way to integrate audit resources and evaluate the applicability and risk effects.Finally,it concludes with a combination of pathway research and case analysis that the theoretical countermeasures have been tested in practice.Due to the diversity of audit projects,it is necessary to carry out overall integration and integration of different methods according to the characteristics and characteristics of the audit project in the integrated audit resources integration practice.