Research On Quality Control Of Government Audit Institutions' Purchase Of Social Audit Service

In response to the call of the chairman of the audit committee and strive to achieve full coverage of the audit,the government audit organs at all levels have expanded the scope of the audit to accelerate the transformation of government functions.With the expansion of the scope of the audit,heavy audit tasks and lack of the number of personnel become contradictory.Buying social audit services can alleviate the pressure of the increasing workload and can promote the coordination and the use of audit resources,which has become a trend.Because there are some differences in social audit and the audit practice,and it's the stage of development to buy social audit services,there is a lot of risks affecting audit quality in the purchase of social audit services,when there are some problems to be solved in practice.This paper first briefly describes the quality risk in the process of the social audit service,and then analyzing the problems existing in the quality control of the government auditors in the process of purchasing social audit services,and the causes of the problems,combining with the project of economic responsibility audit of leading cadres of a case.These problems mainly include: The impreciseness of the evaluation process of social audit organization,the deviation of government and social auditors' auditing target,and the lack of performance evaluation of social auditors.In the light of the problems of quality control in the whole process of the social audit service,the paper puts forward the corresponding measures:(1)do a good job in demand analysis,and strict assess the cooperation units;(2)strengthen supervision and communication in the matter;(3)improve the verification and disclosure of information,the establishment of performance evaluation system of unified;(4)do the final information feedback and collection,and describe the solutions that can be taken from the perspective of social audit organizations and the public.Meanwhile,the measures presented in this paper to solve the problems of the government audit institutions purchasing social audit services can provide a useful reference to ensure the quality of government audit for the government audit practice.