Research On The Use And Management Of Social Audit Resources By Government Audit

In recent years,the relationship between government audits and social audits has evolved from the simple inspection of the quality of social auditing services to the use of social audits to participate in government audits.If government audits can effectively use social audits as a supplement,it can fill some aspects of government audits.The shortcomings,effectively solve the government audit to achieve full audit coverage.Fundamentally speaking,this article carries out analysis and inquiry from three aspects.The first is the necessity of using social audits to participate in government audits;the second is the problems that government audits need to pay attention to in the process of using social audits;the third is how to use management well.Social audits use the method of constructing an audit cooperation platform to solve the above problems.According to the first aspect of the study,it is found that the number of government auditors is sufficient,and the shortage of auditors and inter-professional talents makes it difficult to realize the current goal of full audit coverage by the country in a short period of time.Compared with the status quo of social auditing,the social auditing talent profession involves more types.However,due to the existence of various factors such as bad competition and limited auditing,government audits have doubts in using social auditing.For these reasons,the previous research has been very detailed.However,the research of the predecessors only focused on policy-oriented theoretical research and failed to put forward practical solutions.This article analyzes the needs of both parties from a macro perspective,establishes a platform for in-depth cooperation between the two parties,and solves specific problems through the control of the platform in all aspects.For the second aspect of the study,this paper analyzes the key issues that government audits need to pay attention to in the use of social auditing work,and provides the key control direction for the later construction of the audit cooperation platform.For the third aspect of the study,this paper first applies the analogy reasoning method and finds the internal mechanism between the Taobao platform and the audit cooperation platform to be established in this paper,and determines the construction mode of the audit cooperation platform.Secondly,it discusses the implementation path and mechanism of audit cooperation platform construction from the theoretical and technical aspects.Finally,according to the previous research and analysis,determine the key control points for platform construction.The research in this paper provides a new perspective for future research on government audit methods and measures for utilizing social audit resources.It aims to standardize the cooperation methods of government audit and social audit from the strict establishment of audit cooperation platform.If such a platform is established,then it will not only save the cost of cooperation between the two parties,but also make it possible to bring the credibility of social audits closer to government audits,which is of great significance in regulating the economic environment of the society.