Abstract:

Social assistance audit is an important part of the social assistance system. Based on the classical audit theory, this paper theoretically explains eight basic issues of social assistance audit, and puts forward a basic theoretical framework of social assistance audit. The basic issues of social assistance audit include social assistance audit demand, social assistance audit essence, social assistance auditee, social assistance audit entity, social assistance audit content, social assistance audit goal, social assistance audit method, social assistance audit result and its application. The paper also puts forward the basic theoretical framework of social assistance audit. To construct social assistance audit system scientifically, it is of great necessity to correctly understand the basic problems of social assistance audit theoretically.

Key words: social assistance, principal-agent relationship of social assistance, classical audit theory, social assistance audit, audit of urban subsistence funds