Study On The Influencing Factors Of Government Audit Quality

Government Audit Quality is the life line of the government audit. Therefore, the research studied the quality of government audit, from the audit quality conception, measurement indicators and influencing factors. the research suggest that:(1) Government Audit quality including discovery, report and solve the problem, the investigation not only to consider whether the problems has been discovered and reported, but also should include settle problems timely; (2) audit quality indicators can replace the Government's overall level of audit quality, while bringing to overcome the limitations of a single index, consider using a set of alternative indicators to measure the quality of government audit; (3) by constructing a form of government audit quality, by the many indicators of audit quality index, we use a comprehensive evaluation of entropy-based model of Jinzhong city in nearly 11 years to evaluate the quality of government audits that Jinzhong city to gradually increase the type of audit quality. But there are also focused on the effectiveness of light effects, heavy "review " light "rectification" problem, the combined effect of government audit has not been fully; (4) from the demand-side and supply-side audit proceeding, this dissertation uses gray correlation analysis method. The factors affecting government audit quality include:the public demand for the audit, the demand of the People's Congress and the government's demand for audit, audit independence and professional competence. With the correlation between the level of audit quality that the county level, the quality of more government audit by the government, the People's Congress needs rather than needs of the public. As China gradually standardized government audit, the audit improve the quality of our government will be increasingly dependent on the audit of the supply side.Finally, this dissertation has some suggestions:speeding up the standardization of government audit, institutional and legal construction. Increase the punishment to the audit, audit institutions to gradually strengthen the "accountability to the people " functions; attention to and strengthen the follow-up audits. The effective implementation of the audit results announcement system to increase the transparency of government audits in order to raise public concern about the extent of government auditing and supervision of the Government's initiative. Audit system of government, the government audit agency independent from the government sector, and ensure funding for the audit organs to strengthen government audit institutions and auditors independence.