摘要
审计全覆盖是构建具有中国特色审计理论体系的重要举措,是促进国家审计服务于国家治理的重要途径。运用文献分析法,通过分析审计全覆盖的政策演进和研究现状,对审计全覆盖的内涵进行解读。研究发现,审计全覆盖在审计人员、审计工作机制和审计方法方面面临着诸多现实挑战,建议应从适当实行审计业务外包、探索构建国家审计与内部审计的协同工作机制、创新审计方法,充分利用大数据实行联网审计三个方面进一步优化审计全覆盖的实施路径。
The full audit coverage is an imporlant measure to construct the theoretical system with Chinese characteristics and an important way to make national audit serve national governance. This article studies the evolution of full audit coverage policy and current research situation and explains the connotation of full audit coverage with the method of literature analysis. The study finds that the full audit coverage has many practical challenges in auditor, audit mechanisnt and audit method. It thinks that it＇s necessary to optimize the path of full audit coverage by appropriate outsourcing of audit business, exploring the cooperative mechanisnt of national audit and internal audit, innovating in audit method and making full use of big data to carry out network audit.
作者
孟志华
李晓冬
MENG Zhi-hua;LI Xiao-dong(School of Accountancy,Lanzhou University of Finance and Economics,Lanzhou 730020,China)
出处
《天津商业大学学报》
2018年第4期41-46,共6页
Journal of Tianjin University of Commerce
基金
甘肃省科技厅2017年软科学项目"基于政策生命周期的甘肃省精准扶贫绩效审计研究"(17CX1ZA020)
兰州财经大学2017年校级课题"精准审计助力甘肃省精准扶贫政策落实的动力及机制研究"(Lzufe2017C-04)
关键词
审计全覆盖
国家审计
大数据
挑战
路径
full audit coverage
national audit
big data
challenge
path
