A Study On Influence Factors Of Government Audit Quality

Audit quality is the soul of the auditing profession, it not only relates to survival and development of the audit profession and the vital interests of the public, but also relates to the steady development of social and economic. For audit quality, in particular, the CPA's audit quality has been widespread concern in the community.Since our government audit institutions were established, government auditing profession has gone nearly 30 years, in this process, the position of government auditing became more important,its strength also increased constantly. How to improve the quality of government audit and make the limited human resources play the largest role under the limited time and cost conditions is a problem to be solved by the audit institutions and become the emphasis of study.So the study on government audit quality has some theoretical and practical significance. This thesis uses government audit quality as the research object, analyzing its influence factors and influence degree,and puts forward relevant Suggestions.Viewing from the current literature material, as in the capital markets, data and related statistics are more open, complete and easier to find,the research,especially empirical research on audit quality mostly focuses on the CPA's audit,and the research on government audit mostly uses standard research.Because of the indicators of factors being difficulty to measure,the empirical research on it is little and little.Therefore,in this thesis, the approach to the study is questionnaire.There are five parts in this thesis. The first part is the introduction. This part describes the background and the status of research. The second part is the theoretical part.This part generally summarizes the basic theory of government audit quality, including government audit and audit quality,and compares the same points and differences between quality of government audit quality,CPA's audit quality and internal audit quality. The third part is the analysis of the status. This part of the thesis describes and analyzes the status of government audit quality,pointing out the major problems in government audit,such as,the quality of audit personnel is not high, audit methods and means lag behind. The fourth part is the research and conclusions.Because data and related statistics are not complete and difficult to find,this thesis uses the traditional research method which is questionnaire to analyze the influence factors and influence degree. The last part is the policy recommendations and limitations. According to part 4 and combine with the experience of foreign government audit,this part puts forward some policy recommendations.The innovation of this thesis may be in three aspects.The frist one is that the topic is full of challenge. At present, scholars pay more attention to the government audit quality,but the literature on influence factors is only a little.So,it is difficult for the beginners in the field of research to do in-depth study.The second one is this thesis uses some research methods,such as questionnaire, regression analysis.Using these methods to find the factors that have the greater influence and then provide the basis for policy Suggestions.The third one is according to the features of government audit quality, the author puts forward some new factors,such as the cooperation of government departments and utilization of audit results.This thesis has some limitations.Frist,as the limit of the author's knowledge structure, cognitive ability and work experience,consideration of the factor is not enough.Second,the design of the questionnaire exists some defects, the level and scope of the problem is not enough depth.The methods used to analyzes the influence degree may be too simple,which can affect the results. Therefore, it needs to further improve...