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ement partner remains in charge of such an audit for a period exceeding seven consecutive years. An audit engagement partner who has ceased under the above provision should not return to that audit until a minimum of five years passed but is not precluded from other involvement with the client”. (Zhao, S., 2006)

Financial audit is the audit authority in accordance with the constitution and the 'audit law' of the government public fiscal revenues and expenditures of authenticity, legitimacy and profitability by audit supervision, is a form of government audit.According to China's current financial management system and the organization system of audit institutions, financial revenue and expenditure audit includes budget implementation audit at the corresponding level, the lower the government budget implementation and final accounts audit, audit and other financial revenue and expenditure.

All large financial audit pattern is the auditing organ to audit for the content of financial capital, financial management auditing as the core, the government budget, audit resources as a whole, effectively integrate the audit plan, the organic combination of different types of audit project, from the macroscopic, constructive, integrity level integration of auditing information system of financial audit work.

The deepening of the reform, national Treasury centralized payment and gradually form the government procurement system, financial audit in the audit target, content, focus, organization, planning, management, resource coordination configuration, technology and method, information utilization, great changes have taken place in the traditional financial revenue and expenditure audit already can not adapt to the new situation and requirements, not to bring into full play the prevention of financial audit in the national governance function and the role of national finance security.Build a scientific financial audit pattern is inevitable trend in the development of financial audit.

Compared with traditional financial revenue and expenditure audit, financial audit pattern of large target is more practical, more comprehensive, more widespread, more meticulous organization, the project more scientific, resource allocation more reasonable.Mainly displays in: the audit scope involves the financial operation and management of each link, the audit content includes all government funds, according to the fiscal year audit time synchronous implementation, project implementation on the fusion of various professional audit strength, on the allocation of resources to realize the organic integration of human resources, information resources, insist on financial revenue and expenditure on organization audit unit with general department budget implementation audit, financial performance audit, special funds audit investigation, government investment audit and combining the party and government leading cadres economic responsibility audit, the audit results using the financial audit and constructive role into full play.

Construction of public finance, in order to improve the government financial revenue and expenditure activity and economic activities associated with the management level and performance level as the goal, should not only focus on budgetary funds plate, but also for other fiscal fund has not 本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。