Study on the Auditing System of Socialism with Chinese Characteristics. Liu Jiayi

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      1. Providing the fundamental methods and approaches for government auditing to serve national governance. A government auditing system is generated in conformity with the needs of national governance. “To discuss a system, we should certainly attach importance to the ’nature of the times’ and ’territoriality,’” “a system established and well implemented in a country or region is not necessarily effective in another country or region.” 17 To meet the needs of national governance and operation mechanism, various countries adopt different design modes of auditing, define the basic duties and authorities of auditing in their national governance system, and stipulate the basic methods, approaches, and working modes to exert the functional roles of auditing. The more scientific and reasonable auditing system will better meet the needs of national governance, and the role of government auditing in national governance will be greater.

      2. Providing the legal and compulsory foundation for audit supervisory power. Endowed by national laws, the power of supervision through auditing has legality and a mandatory nature, which is mainly reflected in three aspects. First, SAIs should audit in strict accordance with authorities endowed by laws. Second, SAIs should effectively exercise their supervisory power through auditing, and any random waiver is prohibited. Third, audit targets, other units, and individuals must not refuse or hinder audit institutions from legally enforcing their audit power, or they should bear the legal consequences. Audit on the basis of public acceptance and conviction will enjoy much authority and enforceability, and can thus better play its role. By specifying the allocation pattern of audit power, the auditing system can regulate and adjust the relationships among auditors, audit institutions, audited units, and other institutions or organizations, which provides a foundation for legality and enforcement.

      3. Specifying the organizational structure and operating rules of auditing. Organizations and rules are elements of a system. Organizations function as the carriers to exercise the power and also the principals to exert the role of systems; rules mean the elaborated relations between procedures and standards. The auditing system defines the space to exercise the audit power in aspects of auditing organization structure and rules of exercise. To be specific, audit institutions, as a material part of the auditing system, are the carriers to implement the auditing system and safeguard audit order and constitute a relatively static space for the execution of audit power. Auditing rules provide a dynamic space for the exercise and development of audit power, and stipulate various procedures and rules on the authorities, restrictions, and responsibilities of audit subjects and auditees. These two spaces constitute two basic dimensions that regulate and restrain every aspect of exercise of audit power.

      4. Stipulating the operation mechanism and responsibilities of audit power. Audit supervisory power stems from the powers and responsibilities of audit endowed or entrusted by people to the State through the national political system, while the State, in turn, endows such powers and responsibilities to audit institutions in a legal format. The auditing system provides a basis and guarantee for audit institutions to exercise their power of audit through defining the basic functions, basic properties, statutory authorities, and business boundaries of the government auditing. Meanwhile, the auditing system restricts and restrains the audit power in aspects of normal operation mechanism and power role, so as to balance the audit power and safeguard auditing according to the law and in compliance with the law.