A Study On Auditing Project Post-evaluation

Audit penetrates all areas of social and economic, plays an irreplaceable role in the maintenance of market economic order, ensuring the safety of public resources and improving business management. However, there are still many problems to be solved in audit practice, such as audit efficiency, audit quality defects and the absence of audit incentive. In essence, to solve these problems is to achieve control of audit. The combination of post evaluation, pre-control and proceeding control, is able to effectively supervise and control audit.At present, the theory research and practice of auditing project post-evaluation is in the initial stage. It makes the relative lack of in-depth, systematic auditing project post-evaluation theory. Scope of auditing project post-evaluation practice is limited to the selecting activities of outstanding auditing projects. In this context, the author believes that choosing auditing project post-evaluation for the study is necessary. Based on the absorption of research results on post-evaluation, audit quality appraisal and evaluation method, the dissertation examines issues related to auditing project post-evaluation. It is innovation of post-evaluation theory, provides a new option and thinking to how to supervise and control audit, and has certain significance to auditing project post-evaluation practice.Research ideas and the main content are as follow: first of all, through studying on the problems related to audit practice, proposes the need for auditing project post-evaluation, and based on reviewing and summarizing the results of previous studies, explores the significance and innovation of the study; secondly, builds theoretical framework for auditing project post-evaluation, analyzes the motives of auditing project post-evaluation, uses system analysis method to analyze auditing project post-evaluation framework structure and elements, in-depth analyzes the linkages of elements and the interaction between auditing project post-evaluation and environmental factors; finally, by analysis and coupling three auditing project post-evaluation elements, generally outlines the process of auditing project post-evaluation. In the last section, the author tries to design a set of scientific, practical and multi-level evaluation index, to construct an evaluation model that can be conducted to assign weights and comprehensive evaluation, to study the structure of auditing project post-evaluation report from scope, purpose, time, and the main content and so elements. The dissertation mainly uses normative research, to investigate framework of auditing project post-evaluation, and to solve issues related to how to implement auditing project post-evaluation. Specifically, the dissertation uses a variety of methods,such as deduction, induction, system analysis, transplantation, modeling method, to analyze the issues involved in study: in structural design and content argument, uses post-evaluation theory and methods to study auditing project post-evaluation, and interprets the general rules of auditing project post-evaluation; in index study, based on the content of auditing project post-evaluation, summarizes a set of multi-level auditing project post-evaluation index; in theoretical analysis, uses system analysis method model the framework of auditing project post-evaluation; in model study, transplants the research results of operational and mathematics, constructs AHP- fuzzy comprehensive evaluation model.Based on examining issues related to auditing project post-evaluation, the dissertation forms the following main points:(1) Auditing project post-evaluation is an open system. The objective, subject, object, index, standard, model and report of post-evaluation compose the system according to certain order; links between system elements are strong and interdependent. Links between auditing project post-evaluation and system-dependent external environment are solidarity. The former must be adapted to the requirements of the latter, reacts in improvement of the latter.(2) Auditing project post-evaluation can be implemented from both audit performance and audit difficulty. Audit performance directly reflects the quality and efficiency of audit. Audit difficulty indirectly reflects the auditor's ability to overcome the objective negative factors. Adding audit difficulty evaluation into auditing project post-evaluation, not only increases the fairness of the evaluation, but also is able to enhance the capacity and motivation of auditors.(3) Traditional evaluation methods are too subjective, general in index weight distribution and index value evaluation. AHP- fuzzy comprehensive evaluation model can avoid these weaknesses, can scientifically and intuitively quantify the results of auditing project post-evaluation, uses a comprehensive evaluation index to show the overall status of auditing project. Through the calculation process of comprehensive evaluation index, the model can reflect the performance of different aspects of auditing project. So it can meet the requirements of auditing project post-evaluation objective. (4) Auditing project post-evaluation should be detail type report, objectively reflects the real situation of auditing project in detail. It should cover details, such as auditing project overview, post-evaluation procedures and methods, post-evaluation contents and standards, post-evaluation conclusions and recommendations. In order to take timely corrective measures and improve follow-up audit, the report should focus on the roots that cause auditing project problems, makes specific suggestions for improvement.