Font Size: a A A

Research On The Risk Of The Government Audit Institutions To Purchase The Social Audit Service

Posted on:2017-02-22Degree:MasterType:Thesis
Country:ChinaCandidate:A P ZhangFull Text:PDF
GTID:2279330488464243Subject:Audit
Abstract/Summary:PDF Full Text Request
The development of government audit is restricted by government auditors’shortage of quantity, unreasonable structure, and technical limitations. The public is not satisfied with the effect of government auditing. Facing the new situation, the State Council put forward new demands on national audit work. All financial resources should be audited. On one hand, it is difficult to complete the task by government auditors’own strength. On the other hand, the large number of social auditors, the audit assessment agencies, accounting firms and other public audit institutions have a large number of highly qualified professionals in audit, accounting, project cost, financial, tax and other aspects. If the government audit institutions can develop a workable mechanism to purchase social auditing services, and promote it, it will greatly solve the shortage of government audit resources, improve the quality of government audit and audit institutions’economic oversight functions.By studying the government auditing risk factors and CPA audit risk factors, we summarize the audit risk institutions may exist at the time of purchase of social audit services and its causes., combined with an audit of a company Auditing Department from 2012 to 2014 and losses of assets and liabilities cases, specific risk analysis at the time of purchase of social audit services exist. Finally, according to the audit risk and its causes cases found propose solutions that improve the government audit institutions to buy social audit services, such as the laws and regulations, and improve the government’s audit agency for later operation mechanism of social audit services, the specific process is:the establishment of demand management mechanisms; the establishment of effective supply-side identify mechanisms; the establishment of a sound performance evaluation mechanism;the establishment of accountability mechanism; improvement the purchase of funds guarantee system; the establishment of the whole process of purchase risk supervision and management system.This paper proposes an innovative way to build government audit agency later operation mechanism of social audit services to audit government agencies to develop social audit services purchase process provides a theoretical basis, but also to other government departments to develop social norms for later audit services provided for reference.
Keywords/Search Tags:The government audit, Certified public accountants audit, Audit risk, Operation mechanism
PDF Full Text Request
Related items