Research On CPA Audit Participation In Government Audit Governance

At the end of 2015,the Central Committee of the Communist Party of China and the General Office of the State Council issued the Opinions on the Implementation of the Full Audit Coverage,which clearly requires the audit institutions to establish appropriate working mechanisms in accordance with the full audit coverage,so as to achieve focused,step-by-step,in-depth and effective full coverage.In 2017,the report of the Nineteenth National Congress put forward the idea of "improving the supervision system of the Party and the state".Among them,"reforming the audit management system" and repositioning audit,audit plays an increasingly important role in national governance.With the continuous improvement of the audit status of government audit,the development of government audit has been affected by the lack of matching of audit resources.Under the background of the reform of audit management system,the audit task is more and more detailed,and the problem of insufficient resources faced by government audit is becoming more and more serious.Under the new normal economic situation,the market of CPA audit is gradually expanding.In order to gain a dominant position in the fierce competitive environment,CPA audit must change and innovate in the existing environment.CPA audit participates in government audit,and can realize its own rapid development and enhance its business ability by utilizing government audit resources.This paper introduces the logical mechanism of the spillover effect of CPA auditing on government auditing,and analyses that CPA auditing participation in government auditing is the inevitable trend of further development of Auditing from three aspects: auditors,application of results and audit services,and then serves national governance.It concludes that CPA auditing participation in government auditing governance is a win-win innovation;Then using DEA method to conduct empirical analysis of CPA audit and government audit two stages,to verify the spillover effect of CPA audit on government audit,thereby analyzing CPA audit participation in government audit,better service for government audit;Finally,in the analysis of audit resources and audit tasks,access to auditors In the actual audit work,we design the implementation path of CPA audit participating in government audit,realize sharing audit,and form an ecological system of auditing state governance.We analyze the path of CPA audit participating in government audit from two aspects: employing participatory auditing and authorizing participatory auditing.Empirical analysis method is used to verify the spillover effect of CPA audit on government audit,enrich the relevant research on Influencing Factors of government audit efficiency,help relevant departments to understand the role boundary of government audit,identify the spillover effect of CPA audit on government audit,contribute to the further development of government audit and CPA audit,and assist government audit to better serve the state governance.Reason has important theoretical significance.From the analysis of audit resources and audit tasks,this paper summarizes the path and method of government audit with the help of CPA audit to promote the common development of government audit and CPA audit.