The Study On The Influencing Factors Of Government Audit Quality

Government audit quality is comprehensive reflection and concentrated expression in government audit. It is also the lifeblood of government audit work. In recent years, with the development of economy and society, government audit was also grew. However, China’s government audit quality is not high. The low level quality of government is circle issue that after the government audit the same problems still appear. If government audit quality is not satisfied, government is difficult to achieve functions of government audit supervision and control. Improving the quality of government audit can relieve relation between the state and public and also can achieve restrict right. Therefore, the article agree that the research is important practical significance.Comparing the west country the development of our government audit started late and the research is still not deep enough. The article research the previous literature and I found that there are four factors affecting the government audit quality. First, when the government audit institutions participate in audit activities, a certain amount of government auditor is the guarantee of government audit quality. From the point of economic view we could understand that input and output are closely linked. Secondly, Government audit supply which refers to the impact of government auditors acting on government audit quality. Audit includes professional competence and independence. Again, the demand of government audit is also a key factor affecting the quality of government audit. Demanders of government audit primary include the public, Congress and government demand. According to Rousseau’s theory of the state, the form of state is the will of the people and ownership of state is the ultimate belongs to the people. The relationship between the state and the people is relationship-agency. According the principle of relationship-agency theory, the public need to know the state of using of resources, whereas government also need government audit to discharged the responsibility. Government audit as a third party can solve the contradiction between the agency. Finally, government audit institutions carry out audit activities under certain objective conditions, so the government audit quality must be affected by the external environment. This article agree that the environment of audit is the economic environment and the human environment and the legal environment. However, we analyze four aspects which affect the quality of government audit from the theoretical analysis, the government still needs to be empirically verified.Based on theory of quality of government, the article propose four assumptions which are input of audit, supply of audit, requirements of audit and environment of audit. Author of this article agree that the four assumptions has a positive impact on the quality of government. In empirical analysis, based on previous research article author summarizes the key questions and design questionnaire. Draft questionnaire first carry out small-scale prediction and questionnaires released to Audit Changchun Special Commissioner’s Office and Changchun Audit Office. The recovered data is analyzed and delete the 3 questions which fails to satisfy the requirements. Then the article process the remaining questions of data and result showed that four assumptions which three hypotheses assumptions can be proved and another assumption cannot be hold. The results show that audit requirements have positive impact to quality of government audit but it is not significant. So this assumption is not hold. Finally, based on result of data analysis and according to reality of our country the article analyze the reasons and make recommendations...