Reach On The Quality Control Of Tracking Audit Of Stable Growth Policy Implementation

In order to further promote the implementation of national policies,in August 2014,in accordance with the requirements of the state affairs,audit institutions in various places actively carry out steady growth and other policies to carry out the work of tracking and auditing,to give full play to the important role of audit supervision in the State Governance.Facing the complex and changeable economic situation at home and abroad,tracking audit of stable growth policy implementation can help to break the barriers of policy deployment to implementation,helping the policy implementation subject to keep the right direction,earnestly safeguard the interests of the people and guarantee the steady development of our country under the new normal economy.Compared with the traditional single direction audit model,tracking audit of stable growth policy implementation have wide coverage,strong pertinence and long duration,on the basis of understanding the connotation of the policy,the auditors need to jump out of the traditional auditing framework,innovate the auditing methods and analyze the causes of the problems,and then,the auditors need to put forward specific and feasible audit recommendations to promote the further implementation of the policy by the audited units.Although China’s tracking audit of stable growth policy implementation has been carried out for more than three years,but based on the special auditing system in China,the present situation of the development of the audit team and the lack of audit experience,this kind of audit work is still in the groping stage,there are many difficulties in the contents,methods and opinions of the audit evidence,the quality of audit is hard to be guaranteed and the realization of the audit goal is low.Based on the basic theory of government auditing,this paper compares and analyzes the implementation of steady growth policies of audit offices in W counties and Y counties by tracking the preparation,implementation and termination of audit quality in audit cases,to find out four problems in audit quality control such as inadequate pre-trial investigation,improper audit evidence,inadequate implementation of audit review system and limited effectiveness of audit recommendations,and excavate in depth to find out the reasons for the formation of these problems,such as district and county audit department lack of independence,auditors obtain evidence difficult,internal oversight and accountability mechanisms are flawed and the audit team lacks training and education.On this basis,we give five suggestions.For example,innovating audit model to enhance audit initiative,strengthening information exchange to promote the sharing of achievements,increase information disclosure efforts to strengthen third party supervision,perfecting the rules and regulations of the law to strengthen the internal accountability mechanism and strengthening the training of audit to improve the feasibility of audit recommendations.On the basis of not reducing the audit efficiency,we should control the audit quality more effectively,further reduce the audit risk,and ensure the realization of the audit goal.