A Study On The Influencing Factors Of Government Audit Quality

In order to cater to the rapid development of the global economy, the audit also under a lot of pressure, and compared with the slow development of social audit for government audit, follow in the footsteps of social development is the only way to existence and development. Since the Chinese Government since the founding of audit institutions, government audit has gone through more than 30 years. With the development of the Government and the people of government business requires strong Government audits audit of pressure is also growing. In this context, government auditors and researchers of Auditors has been committed to innovation in government auditing, referring to public audit maturity means, in the case of limited audit time and resources, the Government audit times, enhance audit quality.Based on literature research, theoretical analysis and the empirical research from government audit requirements, analysis of effects of different roles on different government audit quality, for different factors corresponding to the given analysis.From the domestic research situation of the research of literature and study of government audit quality is different from the quality of social audit research. The main differences in research methods:due to the publicity of the relevant data and information limited, the quality of social audit research is mainly reflected in the empirical research, main research objects are listed companies and auditing research related to government auditing information disclosure system of the Government improve and some of the security system, so data are not readily available or existing data lag, so the Government audit quality studies using standardized methods. So, paper in predecessors research of method Xia, based Yu government audit quality needs party of angle, that from government audit of social needs, and NPC needs and Government needs angle, selected variable, selection 2008-2012 five years data, using STATA software for data return, get in big environment Xia, social, and NPC and Government increased audit needs are can promote government audit quality of upgrade, while according to obtained of conclusion, described government audit quality needs party on government audit quality of effect, More directly aimed at influencing factors.From the audit of demand-side analysis on influence factors of audit quality, and concluded that Congress, the public and the needs of government audit quality has a major impact on the Government. Therefore, in order to improve audit quality, need to improve governmental audit institution to audit not only strong human and material support, also requires government audit requirements (public, national people’s Congress and the Government) support and effective oversight.