Defining the Relationship of Government Audit and Private Audit
Yang Rui-ping
Abstract
Yang Rui-ping
Abstract
In order to clearly define and effectively fulfill the responsibility of government audit,government audit organizations should properly define the relationship of government audit and private audit.Government audit organizations should not entrust private audit organizations with the responsibility of government audit,and should not supervise the quality of private audit.Government audit organizations should make use of the achievement of private audit,and should not co-audit with private audit,but should clearly define the responsibility of each in auditing the state-holding enterprises.
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In order to clearly define and effectively fulfill the responsibility of government audit,government audit organizations should properly define the relationship of government audit and private audit.Government audit organizations should not entrust private audit organizations with the responsibility of government audit,and should not supervise the quality of private audit.Government audit organizations should make use of the achievement of private audit,and should not co-audit with private audit,but should clearly define the responsibility of each in auditing the state-holding enterprises.
Key concepts: Audit, Joint audit, Information technology audit, Business, Audit plan, Internal audit, Accounting, Audit evidence