Study On Audit Quality Appraisal Of State Audit Institutions

The quality of the audit has played a vital role in state audit. To improve the quality of audit and regulate the behavior of audit, the National Audit Office (CNAO) promulgated Measure of Audit Institutions for Quality Control of Audit Project (Trial Implementation). This symbolize that quality control of state audit is on legitimate and standardized track. Since the regulation has been put into practice, the state audit work has gone up in quality, but some problems still need to be solved. So making an objective appraisal of audit quality is the important way to enhance the quality control and improve the quality of the state audit.At first, this paper defines the concept of audit quality based on the modern quality management, then point out that the audit object is the nuclear standard of audit quality appraisal. According to the controllable theory, the controllable factors which influence the audit quality are the content of audit quality appraisal. Combining with the theory of total quality control, audit quality can be classified into two categories: audit project quality appraisal and audit work quality comprehensive appraisal. The basis of quality assessment is audit laws and regulations, and the appraisal standard directly comes from standard of audit quality control. Secondly, the paper clarificate the understanding on the present system of audit quality appraisal, operation of this system, and the reason of the problems in law enforcement on the basis of the existing circumstances. At last, countermeasures are put forward to solve the problems in the process of audit quality appraisal: benefit from experience of American Peer Review and mechanism of audit quality control in English performance audit, perfect the system that ascertain where the responsibility lies in the audit project, establish mechanism of audit quality comprehensive appraisal of audit institute, a set of appraisal index of audit quality appraisal is put forward base on the controllable principle, moreover, the fuzzy synthetically judge method to appraise the quality of audit is applied to provide references for managerial department in respects of static supervision and dynamic supervision.