Research On Government Auditing Outsourcing Norms

With the continuous expansion of the government's auditing functions,problems such as insufficient personnel in the government's auditing organs and backward auditing techniques have gradually exposed,restricting the development of auditing work,and government auditing agencies must change their working methods.In 2006,the National Audit Office issued the “Administrative Measures for the Audit Commission to Engage External Personnel to Participate in Audit Work”,which regulates the use of external resources to assist auditing by auditing agencies.Local auditing agencies have introduced their own management methods and actively explored new auditing methods.Auditing outsourcing is one of them.Audit institutions should reasonably regulate audit outsourcing behavior to promote the development of audit outsourcing.However,there are many problems with the current specification of audit outsourcing.First,audit outsourcing lacks the basis of legal and regulatory aspects.Second,because few auditing organizations are aware of the existence of two different types of external resource practices,most audit institutions lack the norm for audit outsourcing or mix audit outsourcing with other practices that use external resources.In addition,in the current audit outsourcing specifications,there are problems in the entity,scope,methods and supervision of outsourcing.Most of the research on government auditing outsourcing is based on internal auditing outsourcing.Few studies have looked at auditing institutions in outsourcing behavior from the perspective of administrative subjects.The outsourcing behavior of the auditing organization and the outsourcing behavior of the enterprise are quite different in nature.The auditing business outsourcing is actually an administrative commissioning behavior.This paper mainly studies the norms of government auditing business outsourcing from the perspective of administrative rule of law.Firstly,the existing audit outsourcing research is summarized and summarized.Secondly,the relevant theoretical foundations are introduced,including the government business entrusted outsourcing theory and regulation theory,etc.,and the concept of government audit outsourcing is clarified.Then,combined with the provisions of relevant documents of the government audit institutions of our country,the analysis is carried out.The inadequacies of China's audit outsourcing norms;then discuss the entity norms and procedural norms of government audit outsourcing from the perspective of administrative entrustment;finally,summarize the article.