The recent objectives of effectiveness of economic responsibility audit is to perfect the audit legislation, reform the audit system with a view to establishing the authority of audit on the basis of high - quality audit service.

Research on the Development of Contemporary Auditing Legislation in China;

To legislate for the Governmental audit was the main part of the Nanjing Rcpublican Government (NRG) s auditing structure, and on the other hand it was also the lawful foundation of the Auditing Agency to perform the fiscal judicial legislation In my opinion, with great effort put into the auditing legislation, the NRG formed a well-structured auditing-regulation system.

On the reform of Chinese audit system from the perspective of independence;

It is the important improvement and progress of the audit system in the feudalistic society of our country.

This paper makes a research on the issues of government audit system choice with the application of theory and means of the New Institutional Economics.

Armed Police Force auditing is an important part of government auditing system,which plays a crucial role in supervising funds operation and regulating military and economic order.

This article elaborates the needs and the constraints that audit environment has influence on the integration of government audit resources,by analyzing the auditing system,legislation,funding,quality control,and many other constraints presenting the political and path-dependent features.

By introducing different models of auditing report in western countries,the article reveals the present situation of carrying out the system and some important problems,and gives some advice on how to improve the auditing system.