A Study On Government Audit Quality Based On ROC Curve

The government audit is "the patron saint" to ensure the healthy operation of China's economic system,and the quality of government audit is a powerful indicator to judge the results of audit work.Therefore,the quality of government audit directly affects our country economic society's development.In recent years,with the establishment and improvement of the open system of government audit results,more and more people pay attention to the quality of government audit.The discuss between the theory boundary and practical circles has become more intense.The most important problem that need to solve first is how to produce more high-quality audit results under the limited audit resources.It is of great practical significance to study the quality of government audit to improve the working level of government audit institutions and auditors.This paper starts with the influence factors of government audit quality,study the differences between the audit quality of the government audit institutions under different institutional settings and different geographical regions.At present,the research on the quality of government audit mainly focuses on the normative research on the basis of theoretical analysis.Based on the research results of experts,the author constructs the index system of government audit quality,then,selects the data of the government audit work from 2004 to 2013,which is related to the quality of government audit.At last,the author numerical designs the index of government audit quality.Meanwhile,in this paper,we take advantage of the principle which the receiver operating characteristic curve(abbreviation as ROC curve)can compare the different diagnostic indexes to identify the disease,and then construct the government audit quality evaluation model.The model can be used to analyze:(1)The differences of the various strength index reflected on the quality of the audit between the resident offices of the CNAO and the local audit organs under different institutional settings;(2)The differences of the various strength index reflected on the quality of the audit between local audit institutions in the eastern China and local audit institutions in the midwestern under different geographical regions.According to the ROC curve,the ROC model of government audit quality evaluation model is drawn,it is found that the audit revealing function of the resident offices of the CNAO under the direct leadership of the CNAO is significantly stronger than that of the local auditing organs under the dual leadership supervision system,but the audit rectification ability and the audit recommendation implementation of the local auditing organs is better than the resident offices of the CNAO.Meanwhile,the audit revealing function of the local audit institutions in the eastern China is better than the local audit institutions in the midwestern,but in the the audit rectification ability and the audit recommendation implementation although a slight advantage,but the advantage is not obvious.The research method of this paper provides a new way of thinking for the study of audit quality in the field of government audit.This method makes use of the quantitative model to study the quality of government audit,and the objectivity is strong,and avoids the defects of the subjective description method in the past.At the same time,this paper selects the latest data indicators,pertinence and timeliness is strong,it has certain guiding significance to the current government audit work.