Research On Existing Auditing Announcement Of National Auditing Announcememt And The Way To Perfect Its System

With the continuous development of national audits,the public has become increasingly aware of the need for national audit information.The audit announcement system has emerged.In June 2003,the Audit Commission released the first national audit announcement,which indicated that China's national audit announcement system was formally implemented.By 2017,the Audit Commission had issued more than 300 audit announcements.The scope of the audit project involved increased.The more extensive.In addition to delivering audit information and reporting audit work,audit announcements have also played an auditing role.The audit announcement was born due to the public and it is one of the main authoritative channels for the transmission of audit information.The public obtains relevant information through audit announcements.With the continuous improvement of the public's requirements for audit transparency and the increase in the demand for information on audit results,the public began to actively participate in the implementation of the audit announcement implementation and implementation process.This makes the deficiencies and problems in the national audit announcement system continuously exposed to the public.In order to better perfect China's national audit announcement system,many scholars and professionals have extensively studied and interpreted China's national audit announcement system.At present,there are many researches on the national audit announcement system at home and abroad,but there is no systematic research result that can completely explain and analyze the information transmission process of the entire audit announcement.The research and the conclusions proposed have certain limitations.From the perspective of signal transmission theory,this paper compares the information asymmetry of the economic market to the national audit and understands the national auditing announcement as a message passed by the national auditing agency to solve the information asymmetry disadvantage of the public in the national audit.The signal interprets the entire national audit announcement system as a complete three-phase cycle of signaling,sending,receiving,and feedback,and applies literature research methods,statistical analysis methods,and comparative studies to our country.Analyze the existing problems of the audit announcement,and then conduct case studies on the audit announcement cases of the Shenhua Group Co.,Ltd.issued by the National Audit Office in 2010 and 2015 to explore the problems and inadequacies of the current national audit announcement and based on the signal transmission theory.This paper analyzes the system aspects of the national audit announcement and proposes a corresponding improvement framework.At the end of the paper,the corresponding suggestions for improvement are given.Through specific research,this paper finds that there are still many problems in China's state audit announcement,such as the casual content of the announcement,the time for announcement lagging behind,the single publication channel,and the repeated discovery of problems in the announcement.These problems also reflect the problems in the audit announcement itself.There are many deficiencies in our audit announcement system.From the perspective of signal transmission theory,there are many system-level issues in the process of issuing,receiving,and reporting public announcements.There is no corresponding legal provisions and guidelines in the issuing stage,and there is no corresponding signal transmission environment in the receiving stage.Lack of corresponding signal feedback channels and accountability mechanisms.Based on the above research results,this paper puts forward specific proposals for improvement,in order to promote the improvement and development of the national audit announcement system,give full play to the role of the national audit announcement system in the national audit,and better enable the public to truly participate in the country.In the audit.