The Research On Improvement Of Government Debt Audit In S City

Local government debt is a huge risk that our economy is currently facing,Local governments' s debt audit work is getting more and more attention.The existing theoretical research has explored the auditing model of local governments' debts from both macro and micro perspectives.In recent years,the theoretic and practical field is very keen on the causes of local government debt risk,assessment of the local government debt and the strengthening of local government debt audit.The National Audit Office has worked three times for the auditing of the local governments' debt,and local governments have gradually begun to try the routine audit of local government debt.This article is divided into five chapters based on the public trust responsibility theory and the audit immune theory to research the problems and countermeasures in the auditing of the local government debt in S City.According to the government audit process: audit preparation,audit implementation,and audit report process problems found in the audit practice including audit does not normalization,audit evidence is difficult to obtain,debt risks indicators not varify,audit results are not fully utilized,and audit communication is not efficient and audit communication needs to be strengthened,etc.The problem stems from the need to improve the construction of audit personnel,the audit supervision system has not yet been completed,the risk assessment indications is not comprehensive,the audit result announcement system has not been in good use,and the audit communication mechanism still needs to be improved.After analyzing the causes of the existing problems,the relevant theoretical knowledge of auditing is used reasonably to propose countermeasures and suggestions for improving the local government debt audit of S city.Specifically,regular training ausit personnel,and strengthen the audit supervision.Scientifically select audit evaluation indicators,promoting the use of audit results,and establish an information sharing platform.With case analysis,It aims to strengthen the special audit supervision of S city government debt,and provide valuable suggestions for improving local special debt audit practice in the future.