论我国审计法律制度的完善

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1、．22⋯⋯⋯2222⋯⋯⋯23⋯⋯⋯24Removalproceduresofthepersoninchargeoftheorgannotputinplace⋯⋯⋯24IIIThelawandregulationofauditannouncementarenotperfectenough⋯⋯⋯⋯24Noexplicitprovisionsinlawthattheannouncementofauditresultsisauthorityorobligation．⋯⋯⋯．⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．⋯⋯⋯⋯⋯．⋯⋯⋯⋯⋯⋯⋯⋯．．：14Aconflictbetweenr

2、elevant1awandregulation⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯25Insufficientontheexecutionoftheannouncementofauditresults⋯⋯⋯⋯⋯⋯⋯25IVItiSdifficulttoexecutetheauditdecision⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯26Theregulationofauditexecutionisnotperfectenough⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯26Thequalityofauditteamisnotidentical⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯26VAuditingleg

3、alliabilityisnotconcreteenough⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯26Theforceofconstraintofauditinglegalliabilityisnotstrong⋯⋯⋯⋯⋯⋯⋯⋯⋯27Norelevantregulationoncivilliability⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯27VIPerformanceauditiSinsuf6cient⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯27Thebuildingofconcretestandardsandnormslags⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯28Completeperfo

4、rmanceauditingstandardsandEvaluationindexsystemhavenotformed．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．：18Auditpersonnelstructureandqualitydon’tmeettherequirementofperformanceaudit．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．

5、．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．：18PartIVThoughtformakingChina’sauditlegalsystemperfect⋯⋯⋯⋯⋯⋯⋯⋯29IImprovetheauditmanagementsystemfocused⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯29Protectthepositionoftheindependenceofauditinstitutions⋯⋯⋯⋯⋯⋯⋯⋯⋯29Makesuretheindepe_n_denceef3udit允矗ds⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯30E

6、nsuretheindependenceofauditor⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯30IIImprovetheauditpersonnelaccessregulation⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯30Searchfortheauditpersonnelaccesssystem⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯31Controlthewayofthepersoninchargeoftheauditorgan．accessstrictly⋯⋯⋯⋯32EstablishmentofComprehensiveandflexibletalentintroducti

7、onsystem⋯⋯⋯⋯32Placeimportanceonintroductionandcultivationofsophisticatedtalent⋯⋯⋯⋯⋯32IIIMal(etlleaIlIlouncementofauditresultssystemstrong⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯33NeedstobemadeclearfurtherthattheannouncementofauditresultsisIesp0商呵筒bandobligationsofauditinstitutions⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯33Needstobema