Reserch Of Audit Report Of Government's Financial Statements

On October 24,2017,the Ministry of Finance of China announced the new government accounting system(Accounting [2017] No.25),which will be implemented from January 1,2019,marking the official start of the preparation of government financial statements in China.The government financial statements have been prepared on the basis of a "double" accounting model combining accrual accounting and payment realization systems.For our government financial work,this is a new financial reporting model.Correspondingly,government financial statement auditing,it is also a brand new business.It is worth pondering how the audit report should be prepared in order to provide valuable information to information users.Based on the reform of government financial statements,this article first expounds the significance of constructing the government financial statements audit report system.The principal-agent theory,public fiduciary responsibility theory,national governance theory,game theory,and information value theory are the theoretical foundations that support the construction of the government financial report audit system.The systematic review of the relevant research literature on government financial reports is the source of ideas for this article to expand into the dimension and entry point of government financial report auditing.The basic theories of government financial report auditing are guidelines and guidelines for building government financial statement audit reports.These basic theories mainly include: the government financial statement audit system and the basis for the preparation of audit reports,and China's main audit business conducted by the government and its departments Types,the link between the audit of final accounts and the audit of government financial statements,the elements and framework of government financial statement audit reports.Since the preparation of the financial statements of our government began in 2019,the corresponding audit work has not yet been carried out,is in an immature stage of discussion,and has no previous practical experience.Since it is a brand new audit business,the establishment of its institutional system and implementation are in progress,and will inevitably face many difficulties and challenges.In this regard,the author mainly elaborates from five aspects: system basis,professional technology,social resistance,confidentiality of information,and difficulties in drawing up the annual report of enterprises.Since there is no practical experience,it is an effective way to establish a system by referring to extraterritorial experience.To this end,this paper studies the mature experience of government financial statements auditing and reporting in developed countries in the West,such as the United States and Australia,and analyzes and introduces the practical experience of government and financial reporting auditing systems and auditing reports in the United States,Australia,and other countries to fully reference Its formation is suitable for China's practices and should be absorbed.At the same time,the research in this paper also fully draws on the reporting model of CPA financial statements auditing,and makes improvements based on the characteristics of government financial report auditing.On the basis of fully absorbing and discarding,we will jointly serve the construction of the government financial statement audit report in China.Under the guidance of basic theories,it is rooted in the difficulties and actual conditions of the initial stage of the government financial statement audit system in China,and it is based on foreign government and certified public accountant industry financial statement audit experience and adaptive improvement,and adequate information disclosure.Based on the principles of professional,standardized construction,and collaborative construction of “dual” reports,this article puts forward suggestions for establishing an audit report system for the financial statements of our government,including the framework of audit report systems,types of audit opinions,the basis for forming opinions,and classified disclosure audit Find problems,etc.It is expected to be of benefit to the construction of the government financial statement audit report system in China.