实现审计全覆盖的瓶颈及思路

The Bottleneck and Thought of Realizing the Full Coverage of Audit

党的十八大以来,随着审计全覆盖的提出,不但拓展了审计的范围和内容,也对审计工作提出更高的要求。审计领域从最初的财务审计拓展到工程审计、信息系统审计、资源环境审计等多方面,审查的内容也从单纯的财务审计,发展到经济责任审计、绩效审计、环保审计等。论文从工作实践中分析审计全覆盖的瓶颈所在,提出解决思路和方法。

Since the 18th National Congress of the Communist Party of China,with the present of full coverage of audit,it not only expands the scope and content of the audit,but also puts forward higher requirements for the audit work.The field of audit has been expanded from the initial financial audit to the engineering audit,the information system audit,the resource environment audit and so on.The content of the review also develops from simple financial audit to economic responsibility audit,performance audit,environmental audit and so on.This paper analyzes the bottleneck of the full coverage of audit from the work practice,and puts forward the solutions and methods.