Heilongjiang Province Audit Quality Research

Audit quality is the lifeline of the audit work, fully understand the importance of understanding the audit quality, regulate the behavior of audit, improve the quality of audit is the audit work of the target, is an important means of maintaining the audit authority and to maintain the continuous development of security auditing. Since the establishment of our government auditing offices, the government audit has gone more than30years, in this process, the government audit becomes more and more important, its strength has been enhanced, the government how to improve audit quality, the limited human resources play a maximum role in time and cost under the condition of limited, to solve the problem of audit institutions at various levels, also has become the focus of current research. Therefore, there is a certain theoretical and practical significance to study on government audit quality. In view of this, the government audit quality as the object of study, current situation and problems of Heilongjiang Province on audit quality are analyzed, and some suggestions were put forward.Study on government audit quality to factors influencing government audit quality as a starting point. Explain the research status of the government audit quality at home and abroad, and with the principal-agent theory, public choice theory, signal transmission theory and immune system theory as the theoretical basis of the localization research to government audit quality; the methods of standardized research and empirical research combined with the status of Heilongjiang province audit quality were analyzed, through statistical data of survey points that exist in Heilongjiang province audit machine audit quality, audit quality control is not perfect wait for a problem that audit floating on the surface, the audit plan, poor feasibility; analyzes the factors that restricting the government audit to improve the quality of audit resources integration, puts forward feasible strategies, strengthen audit and external supervision and transformation of auditing concept, improve the government audit quality.