The Government Audit Quality Research Based On The Theory Of The Immune System

As the socialist market political and economic development, China ’s government auditconstantly adapt to new situations, continue to meet the needs of the majority of the publicoversight of government audit. But in the annual government audit, audit quality is still notsatisfactory, which makes the development of China’s government is facing a bottleneckaudit, the Auditor General Liu Jiayi adapt to the trend of the times, the government proposedaudit "immune system " theory. From the "immune system" perspective to examinegovernment audit quality.Mentioned in the literature review, the government audit quality into " the process ofauditing the quality and results of the audit quality " in the actual research, some scholarsresults of the audit data to demonstrate the quality of government audit quality. Auditprofession to "immune system" a lively analysis, that "immune system" is the essence ofgovernment audit.Based on the immune system theory, signal transmission theory and the auditexpectation gap theory, analyzes our government audit quality, and then construct the"immune system" model, by using relevant data of2005-2011years in the local auditsituation, the use of empirical analysis, test the immune system is how to influence thegovernment audit quality in china. Descriptive analysis found that the government auditingproblems in East "small talk", the middle and the convergence of China’s overall developmentsituation, the west is the mass consciousness is high but the relevant supporting measures tokeep up. Study of linear regression model, the "defense" and "monitor" effect will have apositive impact on next year’s "defense" and "monitor" effect, the "defense" and "monitor"effect will be on next year’s "defense" and "monitor" effect to produce positive effect. Thequestionnaire finally from the perspective of the public rationality of this view, but theexistence of the audit expectation gap will still evaluating the results of the government auditquality influence.Finally, the conclusions of this paper are summarized, and the deficiencies in this paperdiscussed the future research. The "immune system" in the government audit, using empirical analysis method toquantify the government audit quality, which not only considers the auditing opinions, alsotaking into account the public audit expectation, this is where the innovation of this paper.