Research On Quality Control Of Local Government Debt Auditing Projects

The audit of local government contingent debt involves national economic security,people's livelihood security,and financial security.It concerns social equity and justice,harmony and stability,and overall economic and social development.The quality of audit is the life of audit work,and is closely related to the authority of government audit institutions and the development of the whole audit business.On December 8,2015,the general office of the communist party of China central committee and the general office of the state council issued the framework opinions on improving the audit system on some major issues.The state audit will carry out major reforms in the aspects of audit philosophy,technical methods,management mechanism,etc.These changes make audit quality management face great challenges,In view of the characteristics of local government debt audit,which involves a wide range of levels,has a long process and is characterized by quantitative and qualitative analysis,it is of great significance to construct the quality control system of local government contingent debt audit along the audit process,and put forward countermeasures to improve the quality control of local government debt performance audit.Based on this,the paper first introduces the research background,in order to place or have debt,audit project as the breakthrough point,to define the concept of audit project quality control,analysis of the connotation of the audit project quality control,respectively from the governance theory,the signal transmission theory,the theory of project quality control audit on the project quality control;Secondly,analyze the status quo of quality control of local government contingent debt audit projects and summarize the problems existing in quality control of some local government contingent debt audit projects.Again,the introduction of the author in the X TePaBan audit practice experience of local government contingent liabilities audit projects-X city blocks,entrepreneurship in X city blocks article introduces general situation of project,design business X city blocks audit project quality control plan,along the national audit process audit project of a X city business district respectively the planning stage,implement stage,report stage to set up the key control points of quality control;Finally,for the audit project of entrepreneurial block in X city,the guarantee measures for the implementation of project quality control were proposed from the aspects of post responsibility division,audit process quality control system,audit quality control method,trial and review and external supervision.