Research On The Application Of Audit Results

Since the 1980 s,China's economic level has entered a stage of rapid development,but this achievement is based on the sacrifice of resources.At present,China's resources and environment,especially the air,land,water and other resources are seriously polluted,and various natural disasters occur frequently,so the situation is not optimistic.A few years ago,the CPC central committee on the third plenary session of the eighteenth explicitly pointed out that to outgoing audit of leading cadres implement natural resources assets,strengthen the protection of natural resources assets,to establish ecological environment damage shall be investigated for life system,the practice of this work is to hold the responsibility of leading cadres during executing,protect ecological environment,to create a harmonious society.Leading cadres of the stand or fall of departure audit in natural resources,the key lies in the use of audit results,if the leading cadres of the natural resource assets departure audit of the audit results using enough,it will not only lead to economic issues,will be the legacy of natural resources,influence the audit in the image and status of the leadership and the masses,in relation to audit the long-term development of my career.In this paper,to enrich the leading cadre assets departure audit results using the theory of natural resources,help auditors to further improve the use of audit results,specification as the goal,applications and methods of combing related literature at home and abroad,leaving audit of leading cadres of natural resources assets results using a few questions for research,innovation is the systematic analysis of the leading cadres of the natural resource assets departure audit results using the subject and its legal basis,typed the division of the leading cadres of the natural resource assets departure audit results using way and standardization of leading cadres are studied natural resources assets departure audit results using the program problem.In the present natural resources assets departure audit work carried out in succession stage,in this paper,combining the theory of administration according to law,public fiduciary duty theory and the theory of administrative openness,the leading cadres in G city natural resource assets departure audit as audit cases,analyzes the audit results in G city audit case using the existing problems,and find the problems embodied in the audit results using subject is unknown,the audit use way is not clear,audit program and audit risk.Will be divided into subject systematic into auditing organ,organization,personnel,discipline inspection organs,the auditees and its superior departments,party committee government and the people's congress,the judicial organ and the competent department of environmental and central and all levels of the audit committee,the way of using typed classified by audit institutions and the auditing organ,it can be divided into open,providing information,advice,and for the record,on the basis of,evaluation,review and other categories.The standardized procedures are divided into five parts: audit result review,disclosure,information provision,accountability and rectification feedback.The risk influencing factors and risk prevention countermeasures of audit application are studied and analyzed.At last,the author makes a conclusion and four Suggestions.Second,be familiar with the application of audit results;Third,standardize the application procedures of audit results.The fourth is to strengthen the use of risk prevention audit results.