The Survey And Improvement On The County Government Audit Quality In Dalian

Audit quality is the lifeline of audit work. Audit quality control still exist many problems and need to constantly improve in the county district audit institutions. Therefore, the demand of theory study on the improvement of audit quality control of county district audit institutions is very crucial.Based on the analysis of related research progress at home and abroad, the thesis applies site research method and carries out deep research and analysis on the status quo of audit quality control in county district government in Dalian. According to research, audit quality control still exist many problems in the county district audit institutions, such as:procedures and personnel settings chaos,insufficient audit ability in certain fields,superficial audit work,audit method and increased business doesn’t match etc. The main reasons are incomplete mechanism of audit department,incapable of professional auditor,limited audit independence,lack of computer audit generalization etc. In order to improve problems in audit quality of county district government in Dalian,positive measures should be taken to boost audit quality work in county district government of Dalian from following four aspects adjusting procedures and department division,liaising with agent to make up for lack of special audit staff,reforming system mechanism of audit department,training and popularizing computer audit etc.