Realizing the modernization of national governance requires the audit supervision system to become an important part of the national supervision system。The audit supervision system in Western countries developed earlier，The institutional framework design is relatively complete，In-depth understanding and summary of its development characteristics and rules，It has certain reference value for improving the audit supervision system in developing countries。

Current，The audit supervision system in Western countries has four obvious characteristics。First，Government Audit、Internal audit and social audit form a comprehensive audit supervision network。Western scholars believe，Audit is a check and control mechanism for managing fiduciary responsibilities。operating in the country、Management fiduciary responsibility relationships widely exist at the level of capital market operation and corporate organization management，Government audit is therefore required、Internal audit and social audit jointly bet365 live casino games form an audit supervision system that provides audit supervision services。2010，The World Audit Organization (INTOSAI) releases governance guideline No. 9150，Indicate internal audits in the public sector and agencies responsible for external audits，Same as government audit，Both serve the same goal，By promoting accountability and transparency in the use of public resources，Promoting good governance in the public sector。From a practical perspective，Government Audit、Internal audit and social audit constitute the "troika" of the audit supervision system in Western countries，Supervision covers public funds、Operation of government power and fulfillment of responsibilities、Governance Services、Risk management and other fields。They are used individually or jointly in accounting information assurance、Exerting assurance on corporate organizational governance and national governance、Evaluation and supervision role，Promote the country’s economic and social development and improve the level of national governance。

Second，Government Audit、Internal audit and social audit collaborate to carry out audit supervision。The premise and foundation for the smooth operation of the audit supervision system is government audit、Bet365 lotto review Clear boundaries between internal audit and social audit、Functional Coordination、Smooth cooperation。In the audit supervision system of Western countries，On the one hand, it is reflected in the fact that the auditing standards stipulate that three auditing practice standards are complementary to each other，As explicitly provided in U.S. Government Auditing Standards，Auditing government financial reports，Auditors should follow the Certified Public Accountants’ Financial Statement Auditing Standards；On the other hand, CPA audits participate in government audits and public sector internal audit services in various forms，Such as British local government and universities、Hospitals and other non-profit organizations mainly rely on certified public accountants for audits。The public sector in Australia and Canada hires certified public accountants to participate in and assist in audits through government procurement services。In France and Canada, government audit agencies and CPAs jointly conduct audits、Audit mode for jointly issuing audit reports。Of course，Audit business involving government audit supervision involving certified public accountants，Western countries have stipulated that government Bet365 app download audit agencies assume the supervision and guidance functions。

　Third，Government auditing fundamentally serves the goals of national political stability and economic development。From the audit system of Western countries，Government audit supervision power is an important part of the national power configuration and operating structure。The evolution and functional development history of the U.S. Audit Office，Shows the process of function expansion and power improvement of government auditing services for national governance，And fully reflects the political function of government auditing in serving the stability of national power and the healthy and sustainable development of the economy and society。In 1921, the United States established the General Accounting Office (General Accounting Office) according to the Budget and Accounting Act，GAO），His duty is to investigate matters related to the use of public funds，Mainly check the legality and adequacy of government spending。After World War II，His focus shifted to helping Congress oversee executive branch agency programs and spending。1986，GAO established a professional investigation team including personnel with law enforcement background，To investigate possible allegations of criminal and civil misconduct。2004，bet365 Play online games GAO changed its name to Government Accountability Office，Indicates that it has become an evaluator of government policies and programs、Promoter of public administration，In Improving U.S. Government Performance and Public Administration，Play an important role in promoting political stability and economic development。

　Fourth，Creating governance value based on environmental changes is the driving force for audit development。In essence，Audit is a social practice activity that consumes resources to create governance value，Creating greater governance value is the premise and foundation for the development of the auditing industry。Viewed from the audit development practice in Western countries，Government Audit、Both internal audit and social audit need to continuously adapt to the needs of national and organizational governance and capital market development，Continuous innovation and business expansion。In recent years，Western countries emphasize supervision services，To create greater value for society。As pointed out in the research report released by the International Institute of Internal Auditors (IIA) in 2012，Internal audit in effective public sector governance，Should be supervised、Check、bet365 best casino games Deterrence、Insight、Qianzhan and other roles，Improve the value creation ability of auditing。Another example，The U.S. Accountability Office was renamed the Government Accountability Office in 2004，Become an Economist、Social Scientist、Engineer、Lawyer、Actuary、Modern multi-disciplinary professional services organization including computer experts and experts in many fields from medical to homeland security，In order to more comprehensively inspect and control the performance of government responsibilities，Create greater governance value。Government auditing in Western countries、Internal Audit、Social Audit，Modern risk management and organizational governance theories are now generally followed，Adopt risk-oriented audit model，To meet the needs of practical development，And continue to provide supervision services。

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