The Audit Quality Of Government Audit Institutions Exploration

The audit work of our government has been 30 years since it built in 1983, the external environment of audit work has changed considerably. The point of audit work in government had changed from the situation of using the state-owned enterprise supervision and control to reviewing fiscal funds of the government itself, which means the original fiscal supervision had turn to supervising finance at present. The audit commission has implemented the activities of audit quality year nationwide, the public paid more and more attention to the government audit. Audit office made a lot of effort in investigating the violation phenomenon of the audited entity, but no correction after checking is the problem plaguing audit institutions. In order to improve audit quality and standardized audit reports, the audit commission has promulgated 《The auditing standards of the People’s Republic of China》 in September 2010. On the basis of emphasizing the audit plan, audit implementation and audit reports, strengthening audit quality control and audit responsibilities of the specification should be focused on, the auditing ability of the audit department and the quality control standards should be further improved. The auditing standards also advocate each department to follow their own reality and sum up the experience seriously. We should continue to explore effective, concrete government audit quality control methods in line with national conditions and strengthen audit quality control. The auditor general Liu Jiayi proposed immune system theory about government audit work conforming to the trend of the times, the level of audit quality affects the immune function of the role of the government audit.The audit quality is the lifeline of audit work, which not only affects the authority of government audit office, but also has intimate correlation with the development of audit cause in our country. There are many factors to affect the audit quality, such as external factor like political environment and legal environment, interior factor like audit process and method. Analyzing and finding the factor is the premise and foundation of improving audit quality. It is very important to evaluate audit quality objective, there is no efficient control if scientific evaluation is absence. The campaign of excellent project in interior audit office mainly takes single audit service as checking an evaluating object. It can be realized by appraising and electing great audit project in audit commission or local government, and the summary commendation congress. It will introduce competitive mechanism to each audit apartment and improve the working enthusiasm and efficiency of each audit apartment. But this form is not normative and systematic. There are rewards and recognition but no criticism or calling to account in actual using aspect of evaluation results, which has large gap with audit quality in professional academic sense. In conclusion, it is an important problem in demand how to consider the external and interior factor of audit quality comprehensively and how to evaluate the audit quality of audit apartment integrally with a total quality management perspective.In general, the audit quality of government audit apartment was studied in following several aspects:The first part is introduction, in this part research background and significance of audit quality of government audit apartment is pointed out, and the literature review of the development situation is also summarized.The second part is about the basic theory of audit quality of government audit apartment, the concept of audit quality of government audit apartment was described at first, the quality characteristic of government audit apartment was analyzed, then the factors affecting audit quality was discussed, such as environmental factor, institutional factor, personal factor and operational factor. At last the basic theory of audit quality was introduced.The third part is the analysis of the problems and reasons of audit quality of government audit apartment. This part is mainly about the current situation of audit quality in our country, the problem of audit quality in our country was put forward, which was shown as following factors, such as bad independence of audit apartment, low comprehensive quality of auditor, inform audit work, low use ratio of audit result, private audit information. The reason of above problem was analyzed deeply.The fourth part is the important experience and enlightenment about improving audit quality of government audit apartment in USA. Because of the intensive study and a series of research result, the experience about audit quality in USA had a great enlightenment to our country. At first, the experience of improving audit quality in USA was introduced and analyzed. Then improvement measure was put forward, such as strengthening independence of audit apartment, taking comprehensive quality of auditor seriously, strengthening audit planning management, carrying out external system of peer review, reinforcing audit announcement.The fifth part is the countermeasure of improving audit quality of government audit apartment in our country. Countermeasures were put forward by analyzing the existing problem, using American experience about audit apartment for reference. The countermeasures are as follows, such as strengthening independence of audit apartment, strict personnel selection mechanism, building a total quality management perspective, strengthening responsibility investigation of audit apartment, reinforcing audit announcement.