A Study on the Nature and Function of Audit and Government Audit Responsibility——Based on the Functional Perspective Analysis of the Immune System

The nature of audit is the inherent property of audit.It reflects the main audit functions but not all functions.With the change of audit environment,audit functions are developed accordingly.The nature of modern government audit is economic monitor and its functions are economic monitor,economic evaluation and economic appraisal.The nature of immune systemrequires government audit to develop its protective function,clearing function and repairing function.The development of audit functions demands us that we reconstruct the concept framework of government audit and design its appropriate audit responsibility.