审计

The Research on Audit Organization under the Condition of Province Governing County Financial System

四大就跨境审计问题正式向美法院上诉 国际四大会计事务所中国分公司近日就此前监管机构做出的违规裁定，正式向美方提出上诉。上个月23日，美国证监会（SEC）初步裁定，“四大”中国分公司“蓄意”拒绝提交内地企业的审计底稿，违反了美国证券法等联邦法律，并裁定暂停上述分公司美国业务半年时间。

The reform and innovation of the province governing county financial system is conducive to further straightening out and standardizing the financial distribution relationship,enhancing counties of economic and social affairs of self-development,which will effectively promote the county's economic and social development. At same time,the province governing county financial system reform has brought new challenges and impacts to the audit organization. According to the actual situation of Hubei audit,this paper analyzes the main problems of province governing county financial system and its impacts on the organization of local audit,summarizes the exploring situation of the recent audit organization. This paper also puts forward the ideas of further innovation audit organization,such as integrating the system of human resources and organizational resources,optimizing the organization and allocation structure of resources,optimizing the space-time configuration of resource,integrating the system of information resources. Finally,this paper discusses how to correctly handle several important issues in the innovation of audit organization.