浅议审计协同实践框架的构建

The Research on the Establishment of Audit Coordination System's Practical Framework

在现实工作中,审计系统的各层级之间,审计系统与其它经济监督主体和相关职能部门之间,存在着多方面、多层次的联系与协作,而审计协作不力的问题直接影响到审计的质量和效率。本文就如何建立审计协作机制、审计综合信息平台和法规制度保障等三方面展开研究,进行审计协同实践框架的构建,旨在运用于审计协作实践,加大审计监督力度,提高审计效率,推动我国审计事业的长足发展。

In the work of audit, there exist many-sided, multi-level association and coordination between various levels of the audit system, and between the audit system and other economic supervision body and related departments. Moreover,poor audit coordination affects directly the quality and efficiency of audit. In order to solve that problem, this thesis conducts a research on how to form a feasible audit coordination mechanism,a comprehensive audit information system and sets of laws and regulations, and how to establish the audit coordination systemrs practical framework. This thesis is aimed at putting audit coordination into practice,strengthening audit supervision and enhancing audit efficiency, so as to promote great leaps for audit in China