关键词: 政府审计, 审计业务制度, 审计主题, 审计重要性, 审计定性, 审计准则

Abstract: Since the 18th National Congress of CPC, the government of China has put forward increasingly higher requirements for the government audit, so the improvement of the government audit system is particularly important. This paper focuses on improving audit system of the government of China, and carries out the theoretical analysis from ten aspects: the first is to keep the audit subject as a core element of the audit business; the second is audit object should be based on classification system of audit business; the third is to strengthen the timeliness of the audit; the fourth is analysis of electronic data based on auditing the theme and its decomposition; the fifth is the authenticity of financial information to independent verification; the sixth is a clear distinction between the reasonable assurance of the audit opinion and the limited warranty audit opinions; the seventh is the use of audit and the importance of the need to develop guidelines; the eighth is to audit the existence of qualitative rules contrary judgment, and to guide the authority; the ninth is to establish a scientific classification system to the problems found; the tenth is to establish hierarchical auditing standards. On this basis, the paper puts forward suggestions to improve the audit system.

Key words: Government Auditing, Auditing System, Audit Subject Matter, Audit Materiality, Qualitative Audit, Auditing Standards