Research On Audit Synergy Model From The Perspective Of Resource Integration

With the transformation and development of the economy and society in recent years,the demand for auditing has become more diversified,and the quality requirements of auditing by the state and society have become higher and higher.The “Implementation Opinions on the Implementation of Audit Full Coverage” promulgated in December 2015 clearly stated the concept of “full audit coverage”,proposing “Conducting a comprehensive audit of public funds,state-owned assets,state-owned resources and the situation of the leading cadres fulfilled their economic responsibilities,achieving full audit coverage ”.The “Full Coverage of Auditing” implies a broader scope of supervision and higher quality of audit results.However,at present,the audit human and material resources are seriously insufficient to meet the needs of current audit development.The contradiction between limited audit resources and growing audit requirements forces auditors to seek other methods to help solving current audit dilemma.This paper believes that integrating resources and strengthening audit synergy are the only way for current audit development.Based on it,this paper analyzes the audit synergy model from the perspective of the resource integration.Firstly,it collects datas through questionnaires,analyzes the current status of audit development,and points out the factors that affect audit development.Secondly,through the preliminary questionnaire survey,the audit synergy motivation from the perspective of resource integration is analyzed.It is considered that mitigating the lack of resources,improving audit independence,broadening the accountability boundary and controlling audit costs are the main motivations for audit synergy.Thirdly,the auditing synergy model is analyzed by using the hierarchical principle of system theory.The analysis divides the audit synergy model into two levels: the internal audit synergy model and the external audit synergy model.In the analysis of the internal audit synergy model,it is stratified from small to large.The first level is the internal synergy model of the audit organization,the second level is the synergy model between the audit organizations,and the third level is the internal synergy model of the audit system.In the external audit synergy model,auditing is regarded as a sub-element of the governance system.It analyzes the synergy model between auditing and other elements in the governance system from the perspectives of national audit,internal audit and social audit,clarifying the realization path of synergy.Finally,the specific case is used to explain the application of the audit synergy model,and the thinking enlightenment is drawn.Through the comprehensive and multi-angle analysis of the audit synergy model,this paper enriches the deficiencies of the current audit synergy model in theory.In practice,through the analysis of the case,it points out the application of the audit synergy model in practice,broadening the thinking of future audit development.Due to the limitations of research time and individual research ability,this paper also has many shortcomings.Because some case data is confidential,this paper deals with case data.In the future,an empirical study can be conducted on audit coordination and a broader conclusion can be drawn.