Change in the functions in the context of the government audit service

Abstract The study of government audit services, audit aims to summarize the current government agencies to provide enterprises with practical work-related services to exploration and promotion, audit institutions for building service-oriented suggestions.

Keywords: government audit, audit services, the immune system

In March 2006, the Government has formulated a <<Economic and Social Development "Eleventh Five-Year Plan">> clearly states that the government speed up construction, responsible government, government by law, it marks the service-oriented government has become China's administrative system targeting the face of a clear objective, in a time of change, government audit institutions to thoroughly implement the "building service-oriented government" concept, combined with their statutory duties to serve the community, serve the people, the concept of specific into practical action is needed to explore one of the topics.

First, the status of domestic and foreign Research
Government audit institutions of the statutory duty is to supervise, therefore, theorists of audit services for the government is more limited, the main Research areas focus on the auditing system of Economic responsibility audit, information disclosure, auditing, basic theory (such as audit functions and responsibilities audit techniques and methods, introduce more foreign audit areas, etc. The government audit services to a limited few scattered Research literature, even in passing in the text, the author gave a summary in the following four aspects :
Zhao Weijiang (early 2004 the concept of audit services were traced and discussed, and the rise in the audit service concept based on the public around the main line of the effective supply of audit services to audit Research as a government to government to provide public goods or services audit The functions of the depArtment, audit services in public networks, how to redefine the boundaries of traditional functions, change the behavior of the traditional ways and means.

Wang Hong (2007, Yang Zhuo (2007, etc. to adjust the focus of government functions from the perspective of the national focus of the audit were discussed and the prospect that the audit of state-owned enterprises should not be limited to financial responsibility and find out the real situation, we should be more concerned about How to improve their competitiveness and innovative capacity, through the company's financial and management analysis, and promote corporate governance structure and effectiveness of internal control system, a careful analysis of the audit findings from the systems and mechanisms put forward the views of state-owned enterprise reform and strengthening enterprise management. these are actually pArt of the audit oversight outside the service behavior.

Some of the foreign government audit reference in the Article referred to the relevant foreign government audit service introduction. Wang Qiang (2006 details the Australian Audit Office (ANAO's strategic planning framework for organizational Development, Zhouzhao Kang, Ouyang Cheng (2000 has a similar description: Federal Audit Commission as an independent financial watchdog, in addition to the implementation of audit and supervision, but also prepare for the audit A practical guide to business units from their description, we can see that published good practice guide is a form of government audit service.

In addition, performance audit in the international Research, Percy (2001 and Pollitt (2003 discourse are reflected as audit organization, not only should have oversight functions, but also to provide value-added services to provide solutions and improvements.

Second, the government audit and government audit services
Government audit also known as national audit, is the national audit institutions of the central and local government depArtments and other public institutions the authenticity of financial reporting, fairness, use of public resources, economy, efficiency, effectiveness and quality of public services audit. the government audit function, <<Audit>> made a clearly defined, consists of the statutory audit issues, specific issues audit, internal audit of the guidance and supervision, supervision of social auditing and verification.

Regarding the audit services, although the newspapers and magazines and other media often refer to "serve the people, serve the community or Economic Development, serving the overall situation" and so often found in newspapers, but for its definition, the theoretical formulation of the world were not accurate , but the debate on the audit function, the mentioned service functions.

On the audit function, the "single function" theory, that the audit oversight functions only with Economic, also known as "the only supervision theory", the "two functional theory", that is protective functions and constructive functions; three functions of the theory, namely monitoring, Identification and evaluation functions, four functions theory, namely monitoring, management, identification and assessment functions of which the mainstream view is that the "three function" theory, and there are three functions focused on: national audit focused on oversight, internal audit focused in evaluation, social audit focuses on forensic In addition, many people, especially the internal auditors that the audit has a service function. the social audit, the audit service has been very common reference in the field of social audit, audit services is clear and specific. Certified Public Accountants under Article XIV of the social audit of the four statutory audit services, in addition to other services can only be referred to other services or related services.

Thus, although the formulation of audit services can be seen everywhere, but its definition and meaning is less clear, the field of government audit is the audit that more oversight, relatively speaking, the field of social audit services to audit more common term, audit services are also more specific in this article, the government audit service is provided by the government audit agencies, in addition to matters beyond the statutory supervision, direct and business-oriented services to benefit from all matters that the government audit institutions business-oriented services.

Third, the government audit service concept analysis
(The characteristics of a government audit services, according to <<Audit>> the relevant provisions and the concept of service-oriented government management, government audit service has the following characteristics:
1, free sex. As one of the executive authorities, government departments financed by the state audit protection, included in the budgets at all levels, in implementing the business process can not be audited by the unit to provide any form of financial burdens, if charged to the audited entity, is equal to national authorities directly compete with the social, Economic intervention in a normal market, does not meet the service-oriented government and the market economy concept, but if the service occurred during the sporadic nominal fee, etc. after approval by the relevant price charged to the enterprise sector.

2, the subsidiary of the Government's statutory duty is to audit institutions supervision, operation mechanism of state power for economic monitoring, can not be divorced from the basic responsibilities and engage in service, engage in consultation with other services only as a product, in carrying out its basic course of duty as a "value-added service" form, which reflects the concept of service-oriented government, reflecting "focuses on recommendations focusing on solving problems," the ultimate goal of such spin-off products or not, does not affect the audit institutions statutory duties.

3, the initiative the Government audit institutions in the process of statutory duty, should be actively concerned about the practical difficulties of being audited and the audit found that the supervision of matters outside the issues and defects, provide advice and services, usually the work should be companies active in-depth investigation, rather than passively to meet the request made by the audited entity, or indifference.

4, non-mandatory Government is different from the audit and supervision of audit services, audit and supervision is approved in accordance with legal procedures after, regardless of whether the audited entity must be willing to legal matters, while the services provided by government audit agencies have non-mandatory enterprises according to their need to accept or reject this service. It should be noted to distinguish the fact that some audit corrective recommendations must be accepted, some of the recommendations is the nature of the service, you can choose to accept or reject.

5, non-standard Government form of audit services varies by object, there is no standardized model. Although the audit institutions of the job duties are more professional, but after all, on behalf of the government, so the audit institutions in fulfilling their statutory duties to provide services in the process of encounter situations vary widely, the audited entity in need of help may also be varied problems, some service is not very professional, but as long as with government agencies such authority can be readily solved.

(B audit services for enterprises and government, "the audit on the immune system" relationship
1, "Auditing the immune system" as the government audit service provides a theoretical guidance. "Audit of the immune system theory" proposed audit services for the government to lay a theoretical basis, that the national audit not only to conduct audit and supervision, to expose problems, but also issued a alarm, early warning, not only to troubleshooting correcting disadvantages, but also to play against the function, proposed in-depth proposal, which the new era under the guidance of scientific concept of Development the government extended the statutory audit duties laid a theoretical foundation for the government audit service become "immune system" inevitable part of conducting a statutory audit and supervision duties to perform, we must consider how the same time early warning, providing in-depth recommendations and provide value-added services.

2, the government audit service is the "audit on the immune system," in practice, a concrete manifestation of the work. "Audit of the immune system" functions by a number of immune function composition, is now recognized as containing immune defense to protect immune function, immune clearance repair, immune building improve the three kinds of these three roles, the defense is the lowest level of protection is a basic, clear patch is the second level is an important level of comprehensive is the third level is the key. audited unit leaders on the economic responsibility audit knowledge of various forms of publicity, the unit being audited financial personnel related legal ethics training and education reflects the audit function of the immune system defenses to protect the unit being audited, audit oversight, while audit recommendations of the Audit of Internal control defect analysis and recommendations reflect the audit function of the immune system, repair, guide the work of internal audit units to be audited, the audited units to help improve the governance structure of the business training units being audited, the audited units to help solve some major problems to the reflect the government encountered during the operation of irrational behavior or the system of administrative audit reflects the construction of improved immune system function.

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Fourth, the government audit services, content and form
Theory comes from practice. In fact, the transformation of government functions in the macro context, the "service-oriented government" concept under the guidance of all levels of government audit institutions already in the audit practice, consciously based on the actual situation around to provide a variety of value-added services , author of the practice of audit institutions at various levels of services provided to summarize and organize, as follows:
1, the internal control testing and evaluation. Government audit institutions in the implementation of the audit public at the same time, test results can be combined with the control unit to communicate with the audit of its internal control deficiencies that exist in recommendations for improvement to better improve the management level, such as, Jilin audit Board to help businesses establish a sound internal control system, for some companies because of the financial management infrastructure is weak, accounting for the gap between business sectors, resulting in asset accounts and reality, false financial accounting issues, the initiative to help businesses establish a sound internal control 18 system, standardized financial management infrastructure work, clarify and improve relevant aspects of the business accounts for enterprise restructuring has laid a good foundation.

2, guide the internal audit, external audit, performance audit work, especially now many companies have internal audit, audit institutions can take advantage of every opportunity, helping to guide the audited company or the enterprise's internal audit, external audit work can guide the In particular for the performance audit, internal audit and external audit in this area rarely carried out, the government audit institutions in the performance audit already have some experience and a wealth of theoretical knowledge.

3, to reflect the enterprise, handling unreasonable administrative acts of audit institutions is important functions of our government is our government's eyes, not only in the audit report to the government audit, and as a bridge, can also enterprises up to the channel on the lower levels, reflecting the business process to the Government of the practical difficulties and unreasonable administrative action, to promote the healthy Development of enterprises. For example, in the province of Heilongjiang Audit Office audit institutions to establish private enterprises Rights Complaint Station, specifically to receive, investigate and deal with state organs, institutions and private enterprises in the units violate the legitimate rights and interests of the economy, put forward the views of staff, offer advice for the development of private economy, enhance the quality of social auditing organizations audit oversight, and promote the norms of private business services, and maintain the legitimate rights and interests of private enterprise.

4, clean up credit and debt, fully standardized enterprise financial management of the trial. The audit authority functions as organs of government, can help the audited units to coordinate clean-up claims and debts, regulate the financial management of the audited entity. Hulin City, Heilongjiang Audit Office 2007 was clear for the enterprise income accounts receivable 2.09 million yuan, the prevalence of the seven companies amount receivable amount of big problems, and actively try to clear close to the city's business receivables 46 million, to help seven companies mutual settlement to resolve the receivables 1.63 million yuan.

5, business promotion, professional training, the audit authority for the audited entity to provide personnel training, business training and other promotional work, such as Shanxi Ji Audit Office had part of the professional infrastructure is poor, and low business skills to guide accountants, to accept consulting accountants audit units, according to different units as well as industry characteristics provide valuable recommendations to help the audit to understand their rights, resolve problems in the rights and interests, and actively help those who break the audited financial crux of the problem, to curb the phenomenon of illegal occur.

6, to help enterprises raise funds audit institutions can be based on business understanding to help them solve some practical difficulties, such as the 2008 Audit Bureau learned Changzhi coal market price instability directly affect the city's municipal gas supply company residents of the severe supply problems, Changzhi Audit Bureau to form a coalition with the local finance teams to go to the first line of business for enterprise computing gas costs, coal consumption, estimates of funds needed for winter storage of coal, $ 30 million in financing to help enterprises , out of the woods, enabling enterprises to normal production and supply.

7, other services can also audit institutions around the site according to their actual situation and the demand characteristics of the audited entity to provide whatever other services can use their business expertise and work to collect information, provide audit information services to businesses, such as access to the audit notice, you can also to internal audit, external audit agencies to provide practical operational guidelines, etc.

In short, the emergence and development of audit in which by their environment, the demand for audit services, audit services to determine the type and variety, with the transformation of government functions of the concept of change, with the increasing complexity of economic transactions and the increase in auditing in the social structure is becoming increasingly important, the type of audit services will be more abundant.

Main References:
[1] Yang Xiaohua the audit oversight and audit services to the new theory. Audit and Economic Research, 2004.

[2] Zhang literature. National audit services for the state-owned enterprise reform, Some Thoughts on the audit theory and practice, 2000.1.

[3] Wang Qiang Australian Audit of organizational development and strategic planning framework for the management of our government audit revealed a number of the audit study, 2006.4.

[4] Gexiao days transformation of government functions in the government audit Preliminary change. Audit Research, 2005.

[5] Wang Hong. Adjust the focus of government functions and national audit selection of Chinese administration, 2007.9.

[6] Cui Zhenlong Government audit function and its development prospects. Audit Research, 2004.

[7] Zhao Weijiang. The concept of public service governance and audit mechanisms for innovation in government auditing. Audit Research, 2004.3.

[8] Wen Meiqin, Hu Guian. On the government audit of reconstruction of environmental change and responsibility. Audit Research, 2005.6.

[9] Yang Zhuo Government audit of state-owned enterprise reform and innovation and its amendments weakening the functions of the audit study, 2007.2.

[10] Niexin Jun, Zhang Limin Government integration and use of audit resources - based on the value chain perspective of audit services to the Chinese administration, 2008.5

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