On The Quality Management Of Commissioned Audit For The Fiscal Investment Proiects Of Kunming Municipal Government

With the development of national reform and construction, audit task invested by the government is increasing year by year, which brings the contradiction between limited national auditors, professional audit skills and huge demands. Hence, Regulations for the Implementation of the Audit Law of the People’s Republic of China stipulates as follows:under the circumstances of burdensome audit task and insufficient audit staff, audit institution could make a purchase of service through social intermediary to solve this kind of contradiction and exercise supervision to ensure audit quality. In the reality, this kind of audit method invested and entrusted by the government on the one hand improves the audit efficiency and obtains some helpful results, on the other hand, it cannot meet completely the requirement suggested by the audit institutions because the audit quality made by the social intermediary is relatively low generally.Combining practical work experience, first of all, the author describes the background of the essay, illustrates the relevant theories and research situation on project quality management and commissioned audit for the project invested by the government, analyses the current situation of commissioned audit for the project invested by the government at home and abroad, and concepts and characteristics of commissioned audit for the project invested by the government. Secondly, taking the audit commissioned by the Kunming Audit Bureau as the case, the author makes an in-depth analysis on existing problems and the cause of the problem of quality management for audit work invested and commissioned by the government in the way of questionnaire. On the basis of it, the author explores and studies the measures for quanlity management and control of commissioned audit, puts forward the suggestions of strenthening institution construction, constructing effective constraint and incentive mechanism, and complete evaluation and after-evaluation systme, which provides a reference for the audit institution to improve quality management level of audit invested and audited by the government, take supervision role into full play and guarantee effective and safe operation of financial funds of projects invested by the government.