关键词: 政府审计, 环境审计, 绩效审计, 大数据审计, 审计全覆盖

Abstract: In recent years, researches on government audit have made progress in environmental auditing, performance auditing, big data auditing, government auditing systems and audit coverage. The government audit researches clarify the relationship between environmental audit and government audit, innovate the technical methods and organization methods of performance audit, develop the development plan of big data audit, further deepen the reform of the government audit system, and promote the organization of full audit coverage. However, there still exist some problems in the government audit researches such as failure to break through traditional mode of thinking,lack of systematic researches,weak research feasibility, and lack of variety in research methods. Future researches, therefore, should be done by using scientific mode of thinking, by focusing on practice of government audits, and improving research methods in order to obtain more valuable research results.

Key words: government audit, environmental audit, performance audit, big data audit, full audit coverage