The Research Of The CPA Audit System Of Public Sector

In recent years,with the popularity of public events triggered by the public affairs,the demand for information quality of the public sector has been continuously improved.The public sector is a special organization that closely linked with our lives and always cast a veil,has attracted wide attention from the whole society.In China,the public sector is a Department that has a very special status and mission,its distribution is extremely wide,including government departments,institutions,non-profit organizations and other institutions,Therefore,its social influence and the responsibility was so great that Other organizations can not match.However,at the same time,there are still many problems need to be solved in the information disclosure,budget final accounts and audit system.With the development of economic transformation,the deepening of the reform of government accounting system,strengthen the construction of public sector audit supervision system,improve the public sector CPA audit system is particularly important.Based on the research of domestic and foreign scholars on public sector audit and practice of public sector CPA audit system,in this paper we discuss on the measures to further improve the CPA audit system of public sector in China,So as to improve the efficiency of public sector governance and enhance the credibility of public sector.First of all,through the review of the relevant literature at home and abroad,this paper introduces a series of related research results,such as government purchase audit,the quality of public sector audit and other factors.Secondly,given the definition of the research on public sector audit,it defines the definition of the public sector and Identify the scope of the public sector.It introduces the development of CPA audit in public sector.At the same time,this paper analyzes the relevant theories of public audit,such as: "principal agent theory","collaborative governance theory",etc.Thirdly,the paper makes an analysis on the arrangement of the CPA audit system in the developed countries,and focuses on the advanced experience of the Commission mode,the cost arrangement,the system construction and so on,and draw some relevant enlightenment.Through the case analysis of the fund industry which has been implemented for many years,the author puts forward the existing problems and the solutions.Finally,on the basis of the domestic and foreign excellent practical experience and problems,this paper puts forward some suggestions to further improve the public sector CPA audit system and draw the conclusion.