Research on National Audit Objective and Its Realization Mechanism;

In the management of government audit project,audit time and audit cost and audit quality are di- alectic unification.

This paper analyses the reason why auditing quality is down and sets forth how to improve it from auditing objective, quality control and professional ethics etc, which make CPA adapt to the development of China, especially after China have been a member of WTO.

Under the auditing objective orientation, the auditing theoretical system in different expression forms (the auditing theoretical system in terms of auditing objects, auditing theoretical system in terms of auditing functions and the uniform auditing theoretical system) has its objectivity.

And from the general theory of audit, it pointed that there were several kinds of audit mistakes for confirming and expressing the audit objective in present effectiveness audit business.

This paper studies and analyses the audit objectives of government budget implementation auditing based on the practice situation of budget implementation auditing by Chinese government auditors in recent years.