实现审计全覆盖方法分析

Analysis on the Methods of Realizing Complete Coverage for Audit

审计全覆盖是新时期国家对审计机关提出的战略目标。当前我国在实现审计监督全覆盖方面进展显著,但财政资金审计覆盖率总体不高,监督效果还未达到审计全覆盖的要求。实现审计全覆盖是一项长期而艰巨的任务。本文分析了我国实现审计全覆盖的意义、审计全覆盖的现状,并提出了审计全覆盖的方法。实现审计监督的全覆盖应从完善审计相关法律制度体系建设、科学制定审计计划、审计专业人才建设、技术支持等方面着手。

Complete coverage for audit is the strategic objective with of the audit institutions in the new period.Currently,complete coverage of audit supervision has obtained remarkable achievements,but the audit coverage of financial capital is generally lagging and supervision effect has not yet reached complete coverage of the audit requirements. Realizing complete coverage of the audit is a long-term and arduous task. This article mainly analyzes the significance of realizing complete coverage of the audit in our country and the status of complete coverage,and puts forward the solutions of the complete coverage for the audit. Realizing complete coverage of the audit supervision should start with improving the legal system related to audit,scientifically formulating the audit plans,audit professionals,technical support,etc.