Probe - Accounting, Auditing and Taxation

The Problems and Suggestions in the Current Audit Rectification

Jia Xu

Li Zhou

Yixin Yan

DOI: https://doi.org/10.59429/paat.v5i1.1704

Keywords: Audit Rectification; Audit Effectiveness; Problems; Countermeasures

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Abstract

Audit rectification is an essential part of the audit work chain and plays a crucial role in playing the audit supervision function, and the key to the realization of audit supervision lies in whether audit rectification can be implemented in place. Although audit rectification has received much attention in recent years, there are still some urgent problems that need to be solved in the current audit rectification work at the grassroots level. Based on the 2021 National Audit Development Plan and the newly revised Audit Law, the article proposes countermeasures and suggestions to strengthen the effectiveness of audit rectification from the perspective of how to implement audit rectification, so as to further deepen the application of audit results and form a virtuous cycle of promoting development through rectification.

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