Research On Impact Factors And Control Path Of State Audit Risk

The dissertation takes public accountability theory,asymmetric information theory and systems theory as the theoretical foundation.And it takes empirical analysis through game analysis,expert interviews,questionnaire survey and structural equation modeling.The research contents are as follows.Firstly,it studies the relevant concepts of state audit and state audit risk.On the basis of existing research results at home and abroad,combined with the development of state audit in China,the dissertation summarizes the nature of state audit and its features,system and functions,and analyzes its connotation,risk model and risk management.Secondly,it analyzes the impact factor and mechanism of state audit risk.The dissertation establishes multi-stage dynamic game model among four stakeholders in state audit behavior: managers committed by government,auditors,audit institution and audit delegator.The dissertation analyzes the four stakeholders' game strategies and the impact on state audit risk through the game model.Thirdly,it takes empirical test about the impact factor of state audit risk using structural equation modeling(SEM).The dissertation gets survey data by questionnaire.The respondents contain audit practitioners,social auditors,internal auditor and some experts.The contents are general information of state audit and the impact factors of state auditor.Then the dissertation takes structural equation analysis using the survey data and gets the effect degree of every factor impacting on state audit risk.The result shows that state audit risk is related to the factors of audit subject,audit object and audit environment significantly.For audit subject,if auditor's competency and ability is strong,auditor structure is reasonable,audit method is appriciate and audit management level is high,state audit risk is low.And the influence level of auditor's competency and ability is highest in audit subject.For audit object,if internal control is perfect,financial position is good,management level is high,state audit risk is low.And the influence level of internal control is highest in audit object.For audit environment,if government intervention is little,economy is poor,laws and regulations are perfect,state audit risk is low.And the influence level of government intervention is highest in audit environment.Fourthly,it studies control path of state audit risk.According to above research conclusion,the dissertation investigates the significance and controllability of every impact factors and puts forward control path of state audit risk from audit subject,audit object and audit environment,which provides state audit for theory reference.