The Study Of Audit Quality Control Of Country- Construction Project

Audit quality is the life of the audit work, which is related to the government audit agency audit of the authority and the development of the whole event. In order to improve audit quality, standardized audit reports, the Audit Office to develop national auditing standards in the new Chapter VI of the audit quality control and responsibility to a clear specification, and in January 1, 2011 shall come into operation, which marks the government auditing quality control enters into the orbit of legalization and standardization. Since the implementation of new auditing standards, our audit quality although improved, but the government performance auditing especially country- construction project auditing still exist many audit quality problems.Based on this, firstly, the paper take quality concept as the breakthrough point, to define the concept of audit quality , analysis the connotation of audit quality, and further clarify country- construction project auditing quality, the connotation of audit quality control and quality evaluation of country construction standards of project audits; and country- construction project auditing quality assessment standards; Secondly, according to the audit environment, the different impact on audit quality, respectively, to identify factors that affect the quality of audits of internal and external factors to determine the controllable factors, combined with on this basis " the excellent auditing items selection method" and other provisions constructing country- construction project auditing quality evaluation index system; Again, the use of AHP to determine weights at all levels, and audit project in Daqing in the third ring, for example, empirical research, calculate and determine the whole project in scoring and all level indicators, and combining the scoring and grade index rating the analysis of country- construction project auditing quality control possible problems of the environment and the specific problems exist; Finally, according to the audit quality control of construction project, and puts forward the specific problems existing external supervision, strengthen the audit results and the establishment of ascension utilization rate of total quality management control system optimization countermeasures.