Nature of Audit and the Role of Government Audit

The nature of audit is the internal relations of audit,which plays the main part and is thus a more profound and stable aspect of audit. This paper analyses the common audit relationship and the government audit relationship in China,and concludes that:the nature of audit is different from that of government audit; the nature of audit is economic authentication,while the nature of government audit is economic supervision. According to the principle that economic basis determines the superstructure, with the changing of audit environment,it is necessary to adjust the government audit system,among which the first thing is to ascertain the role of government audit. And in the management system of government audit, the administration model should be replaced by the dual accountability system.