Research On The Participation Of The Intermediary Agencies In Government Audit Project

As an important government department,government audit offices have been brought into play to the "immune system" function of audit supervision.They participate in the national governance with its scientific audit idea.Under the full coverage of the audit requirements,the responsibility of government audit is increasing day by day.However,there are considerable limitations in the audit resources,which limit the supervision of audit offices.Therefore,intermediary agencies participating in government auditing,is an important way for the audit offices to complete the audit task and exert the function of audit supervision with the help of external forces.But,on the whole,during the process of intermediary agencies participating in the government auditing,there are still many problems.Such as the establishment of intermediary institutions is not perfect,lack of supervision and control of the intermediary in the audit process,and the recheck of the audit results of intermediaries should be improved.At the same time,hinder of audit mechanism and information communication also limit the development.This requires the theoretical and practical realms to study and solve the problems together.In this paper,based on the existing research results at home and abroad,first of all,the theory of division of labor,resource integration theory and transaction cost theory are used to be the theoretical support of agencies participating in government audit projects.According to the current development of agencies' participation in the government audit projects in the domestic and foreign,this paper summarizes the necessity and feasibility of the intermediary agencies' participation in the government audit projects.And then combined with the specific case of SPBQ Audit Bureau commissioned an agency in the audit project,this paper introduce the background,objectives,project situation,the choice of intermediary and the audit process and conclusion of the audit project.Accordingly,this paper summarizes the problems existing in the practicing of the intermediary agency in the government audit project.This paper adopts the method of literature analysis,normative analysis and case analysis.On the basis of sufficient theoretical analysis,based on the problems reflected in the case,this paper puts forward reform ideas of intermediary agencies' participating in government audit project.First,we need to improve the access mechanism.Secondly,the audit quality evaluation system is constructed,which includes content,standard and methods of evaluation system and grievance mechanism.Third,we need to improve the agencies' exit and responsibility assigning mechanism.At the same time,all levels of audit institutions need to work together to accelerate the reform of the audit mechanism.And also,establishing information sharing platform seems necessary.The contribution of this paper comes from two parts:From the theoretical point of view,the theory of division of labor,resource integration theory and transaction cost theory are applied to the practice,which complements the lack of current research on intermediary agencies' participating in the government audit projects.From a practical point of view,based on the problems reflected in the case,the paper initially constructs the quality evaluation system of the intermediary agencies in the government audit projects.It can not only provide a practical approach for SPBQ Audit Bureau,but also be used as the reference for other audit offices in similar audit projects.This can also be consulted for further practice of intermediary agencies' participation in government audit projects.