国家审计、内部审计与注册会计师审计的协调与贯通

Coordination and Penetration of National Audit, Internal Audit and CPA Audit

我国审计体系依据审计主体的不同,划分包括国家审计、内部审计和注册会计师审计三种审计力量。三大审计主体之间既有区别也有联系。三者之间的区别即工作目标、工作依据不同。三者之间的联系主要体现在国家审计对内部审计、注册会计师审计具有领导作用;内部审计以及注册会计师审计应接受国家审计机关的监督和指导,以便促进三种审计力量的有效相互配合,更好的服务于国家治理。为推动我国国家治理现代化的实现,进一步加强三大审计主体之间的协调与贯通是很有必要的。

China’s audit system is divided into three types of audit forces: national audit, internal audit, and certified public accountant audit. There are differences and connections between the three auditing entities. The differences between the three are work goals and work basis. The connection between the three is mainly reflected in the role of national audit in leading internal audits and CPA audits;internal audits and CPA audits should be subject to the supervision and guidance of national audit institutions in order to promote the effective coordination of the three audit forces Good service for national governance.In order to promote the realization of China’s national governance modernization, it is necessary to further strengthen the coordination and penetration among the three major audit subjects.