Differences and links between government auditing, internal auditing, and civil auditing

Difference and connection:

1. Government audit is mainly to audit and supervise the government's financial income and expenditure and financial income and expenditure.

2. Internal audit is the unit enterprise internal organization, mainly on the unit enterprise internal financial income and expenditure audit supervision.

3. Social audit is a social intermediary organization, entrusted with the audit.

4. The relationship between government audit and internal audit is that the government audit of internal audit business guidance and supervision.

5. The relationship between government audit and social audit is to supervise the social audit, the audit report issued by the verification

Government audit, refers to the government auditing agencies to carry out independent inspection of accounting accounts, supervision of financial, financial income and expenditure of the true, legal and effective behavior, the essence is to the fiduciary economic responsibility to fulfill the results of independent supervision. Western audit content in addition to the general authenticity and legality of the audit, is focusing on economic and efficiency audits, project effectiveness audit development, also known as performance auditing (also known as the "three E" audit). The "three E's" are economy, efficiency and effectiveness.

China's government audit, including the central, local and administrative units budget audit. The purpose of government audit, on the one hand, is to supervise the rational and effective use of the state budget funds; on the other hand, it is to make an objective appraisal and notarization of the financial accounts, to provide improvement measures for the financial management, and to expose illegal acts.

Internal audit is the symmetry of "external audit". Audit by the department, unit internal full-time auditors. The purpose of the audit is to help the management of the department or organization to carry out the most effective management. Internal audit and external audit to match and complement each other, is a major feature of modern auditing. A sound internal audit system can provide reliable information for external audit and reduce the workload of external audit. In China, internal audit is not only an important part of the internal economic management of departments and units, but also, as the basis of the state audit, is included in the audit supervision system.

Civilian audit is the symmetry of "official audit". Also known as "social audit". Civilian audit, accounting organizations entrusted to the financial situation of enterprises, institutions and economic efficiency of the audit, audit. Western modern audit is mainly civil audit, along the government audit and civil audit of the development of two lines. According to evidence, the Western civil audit began in the second half of the 19th century, in 1854 by the British government approved the establishment of the Edinburgh Society of Accountants as a symbol.

Civil audit was initially a detailed audit of the books. After the Industrial Revolution, in order to meet the needs of banks for corporate credit and solvency, civil auditing was dominated by balance sheet audits. In the 1930s of this century, in order to meet the needs of the majority of investors, lenders, state tax authorities and other stakeholders on the financial condition and operating results of enterprises, civil auditing from the balance sheet development to financial statement auditing. Until now, the financial statement audit is still the main content of the Western civil audit.