1. They have different audit objectives.

Government audit is an audit of the authenticity, legality and efficiency of the audited entity's financial revenue and expenditure or financial revenue and expenditure according to law; The audit of certified public accountants is an audit of whether financial statements are prepared in accordance with applicable accounting standards and relevant accounting systems.

2. The auditing standards are different.

Government audit is an audit conducted by audit institutions in accordance with the Audit Law of People's Republic of China (PRC) and the national auditing standards. The audit of certified public accountants is an audit conducted by certified public accountants according to the Law of People's Republic of China (PRC) on Certified Public Accountants and the auditing standards of China.

They have different sources of funds or income.

The funds necessary for the government to audit and perform its duties shall be included in the fiscal budget and guaranteed by the people's government at the corresponding level. The audit income of a certified public accountant comes from the audit client and is determined by the certified public accountant and the audit client through consultation.

4. They have different ways to obtain evidence.

Audit institutions have the right to investigate the relevant issues of audit matters to the relevant units and individuals, and obtain relevant certification materials. The relevant units and individuals shall support and assist the audit institutions, truthfully report the situation to the audit institutions and provide relevant certification materials; Certified public accountants rely on the cooperation and assistance of the audited entity and relevant units to a great extent when obtaining evidence, and there is no administrative coercion on the audited entity and relevant units.

5. Both of them have different ways to deal with the problems found.

Audit institutions examine and approve audit reports, evaluate audit matters and issue audit opinions; If it is necessary to deal with and punish the illegal state financial revenue and expenditure and financial revenue and expenditure behavior according to law, it shall make an audit decision within the statutory authority or put forward opinions on handling and punishment to the relevant competent authorities. Certified public accountants communicate with the management on matters that need to be adjusted and disclosed in the audit process.

Extended data:

1, the main role of government audit

Government audit refers to the independent inspection of accounting accounts by government audit institutions, and supervision of the truthfulness, legality and benefits of financial revenue and expenditure. Its essence is to independently supervise the performance of entrusted economic responsibility. In addition to the general authenticity and legitimacy audit, the western audit content focuses on the development of economy and efficiency audit and project effect audit, also known as performance audit (also known as "three E" audit). "Three E" refers to economy, efficiency and effectiveness.

(1) government audit plays a supervisory role in financial management and promotes the implementation of financial supervision.

(2) The role of government audit is to ensure that financial management activities comply with relevant policies and regulations.

(3) Government audit plays a role in ensuring the rationality and legality of financial management activities.

(4) Government audit is helpful to improve the efficiency of financial management.

2. Social audit, also known as CPA audit or independent audit, refers to the activities of CPA accepting entrustment, practicing independently and providing professional services to the society with compensation. The emergence of social audit stems from the separation of property ownership and management rights. The establishment of social audit system is an inevitable requirement for China to implement the reform and opening up policy and establish a socialist market economic system, which has played an important role in promoting reform and opening up and economic development.

Non-governmental audit organizations mainly include accounting firms and auditor firms. Social audit can only audit the audited entity when entrusted, and the content and purpose of the audit depend on the requirements of the client. At this time, it enjoys the same audit supervision power as the national audit institution, otherwise it has no right to exercise the audit supervision power independently, but it also has independence and authority.

The main task of social audit is to check the economic activities of Sino-foreign joint ventures and wholly foreign-owned enterprises, provide consulting services for the society, and audit the financial reports of listed joint-stock companies.

References:

Baidu encyclopedia-social audit

Baidu encyclopedia-government audit