Research On The Government Purchasing Social Audit Services In The Full-coverage Auditing

The concept of Full-coverage Auditing which was proposed in 2013 requires that an important idea of the audit in the new period is to completely audit the public funds,state-owned assets,state-owned resources and implementation of the economic responsibilities of leading cadres.While the concept realize the significance of government auditing in safeguarding national interests,safeguarding economic security and promoting deepening reform,it also sets higher requirements for government auditing work.Actually,under the concept of Full-coverage Auditing,the auditing departments are now facing the acute contradiction between the huge audit task and the lack of auditors.In order to ease the government auditing pressure and enlarge the auditing coverage,local government departments have been exploring ways to purchase auditing services from social forces.That the government departments purchase auditing services from social institutions is actually the process of introducing the competition mechanism into the government auditing work.According to their actual needs,the government department submits the audit business required by the government to the CPA firms and other agencies according to their actual needs.The CPA and other professionals in the entrusting institution shall provide specialized auditing services as required to complete the corresponding tasks.Then according to the contracts,the government department gives the appropriate remuneration.Based on the background,this paper explores the behaviors of government departments purchasing social auditing services.First of all,the article analyzes the existing research contents,the core concepts,theoretical basis and relevant factors of purchasing social auditing services.Secondly,this paper discusses the practice of government purchasing audit service by means of qualitative analysis.The cases of Australia and the United States governments purchasing auditing services are used.As for China,the paper summarizes the purchasing experiences from the following three aspects,the purchasing content,the quantity and price.And then sums up the problems of China in the practice of purchasing social auditing services.After that,the empirical analysis method is used to explore the influences of relative policies on government procurement frequency and amount.Finally,on the basis of qualitative analysis and empirical analysis,the paper puts forward countermeasures and suggestions from three aspects for auditors,which representing actively responding to the Full-coverage Auditing policy,exploring the purchase of audit services from the community and building an perfect system of talent auditors.