(a) Enhancement of audit power. The audit field is broader in scope, involving various industries, however, the auditing body's callable personnel is limited, and the auditor's knowledge structure needs to be updated, comprehensive quality needs to be improved. Therefore, in order to enhance the quality of the audit, enhance the investment in the audit staff and improve the quality of the audit staff is very necessary, can be done from the following two aspects: First of all, for the insufficient number of audit staff, according to the workload of each unit and the actual human resources, an appropriate increase in the staffing level, to alleviate the contradiction between human resources and the work of the work of the task of the tension between the numerous, at the same time, for the auditing of the profession At the same time, for the audit of the professional responsibility of the post should be sound rewards and punishments, accountability mechanism, and strict management. Secondly, the auditors should be trained, such as long-term training, pre-audit training, thematic training and other training methods, so that the auditors can master the latest auditing techniques and auditing methods in the training process, in order to improve the knowledge structure of the auditors. In addition to training, auditors should also learn to summarize in a timely manner, that is, after the end of the project, some of the good experience in a timely manner, so that the next time the need to make better use of; for some shortcomings, reflection, to find ways to improve and avoid similar situations in the future work.

(ii) Improve the audit model. Strengthen the communication between the various audit institutions and different audit projects, the establishment of results **** enjoy the model, and for different situations to take different measures to improve the efficiency of the audit, such as: fully utilize the results of social audit and internal audit work to deal with the routine content and special areas; with the help of expert teams, universities and colleges, to solve the problem of some highly specialized areas of knowledge; the business areas related to people's livelihood, can be used to improve the efficiency of the audit process, and to improve the efficiency of the audit process. Business areas related to people's livelihood, can use the media and other channels, through the announcement and other forms of access to clues; the mechanism of institutional areas, can use the results of professional research institutions or *** with the study, to promote the improvement of the mechanism to reduce the occurrence of the same problem, which indirectly strengthens the audit force, but also improve the efficiency of the auditors to find problems, solve problems, and more targeted. At the same time, the greater use of audit results, to avoid repeated audits of the same issues in the future, the formation of a benign audit mechanism, which not only saves the audit force, but also effectively integrate the audit force, so in order to improve the audit efficiency under the audit of the full coverage of the audit, you can try to take the above approach.

(3) Reasonable arrangement of audit projects. If you want to improve the quality of the audit, then the scientific and reasonable arrangement of the audit project is an essential part. According to the audit of the need for full coverage, the audit authority should understand the audit scope of the audit object under the premise of the Party and the Government's work as the focus, taking into account the specific circumstances of the audit authority and auditors, respectively, the implementation of the audit object should be audited a number of times, reasonable arrangements for the audit project, highlighting the focus of the audit under the basis of the audit to ensure that within a certain period of time to achieve it, at the same time, to find out and feel the audit object of the situation, clear work of the audit object. At the same time, to find out the situation of the audit object, a clear focus and its scientific planning, which can provide a good idea for the audit work and can be more smoothly do a good job in the audit. In addition, for the audit process of the audit problem of its evidence, should be used "first peripheral after the core, the first easy after the difficult" skills, the discovery of the problem of in-depth analysis, the foreseeable process of evidence will probably encounter difficulties, and then a reasonable, planned audit evidence of the work of the arrangements and through the law, the overall arrangement The audit team is also working with the audit firm to develop and implement the audit program in a focused and systematic manner.

(4) Innovative audit methods. Auditor General Liu Jiayi proposed, "full coverage should have depth, focus, steps, and effectiveness", which requires the audit department to keep pace with the times, constantly enhance their own capabilities, and innovate the original method. First, the extensive collection of big data cloud data, regular updates, regular analysis of the full coverage of the financial and financial revenue and expenditure of the audited object involved, business operation data, leadership economic decision-making, etc., in order to promote the sound governance of enterprises, and strive for full coverage of state-owned asset audits, and through the processing of big data, the establishment of the model, as well as the assessment of the auditor, through the mode of procedural process, to be able to find early targeted, universal problems, to ensure comprehensive analysis and focus. Secondly, we are proficient in the use of common auditing methods, and in response to the development and changes in the audited object, we constantly master its business processes and key links, and in response to new illegal and irregular practices, we explore and summarize the new auditing methods and experience in a timely manner and form a set of mechanisms that will provide experience for the implementation of future audits, which will help us to achieve in-depth investigation and handling of the problem, and thorough analysis of the causes. Third, the establishment of a platform for auditing in the era of big data, that is, pay attention to the technology of data analysis at home and abroad at any time, and follow up on its latest developments and progress in a timely manner, in particular, the path to realize the big data technology is the path that should be put in the focus, and on this basis, the construction of the audited unit belonging to their own databases, and all the audited objects are included in the scope of auditing and supervision, and then the use of data ports of the computer servers Realize the data *** enjoyment with the auditing organization. At the same time, for different industries, different audit objects, according to its financial indicators, economic nature of the different establishment of the corresponding monitoring system, so that even if there is a problem in the implementation process, but also be able to timely call out the auditors to the scene to guide, so as to deal with the unexpected audit situation.