On the Participation of Governmental Purchase Audit Service in National Investment Audit

The conflict between the need of audit in national socio-economic development and the serious insufficiency of audit strength is still prominent,especially in national investment audit.The effective solution is that governmental purchase audit service should participate in national investment audit,both of which have highly uniformity in technology and accountability objective.Moreover,they are supplementary in technical force,authority and so forth.The government participation by purchasing social audit service in investment audit will make up for the insufficiency of audit strength,unbalanced audit supervision and the like.Meanwhile,it promotes the transformation of governmental audit function and further development of the audit theory called immune system.In specific practice,auditors should pay attention to control risks and solve the problems such as funds collection.They can establish the effective mechanism of accountability and can take reasonable and feasible technological means,in order to ensure the effective conformity of government audit and social audit,maximize the function of audit supervision and even accomplish the established audit goals.