Impact Of Government Audit Outsourcing Auditor’s Role Pressure On The Willingness Leave:A Serial Mediation Model

With the increasing demands of the state on the audit work,the tasks of the government audit work are more and more.Due to the lack of audit power in the government audit team,social audit more involved in government audit,this way can play a role in saving audit resources and improving the effectiveness of audit supervision.However,due to the particularity of government audit work,social audit participation will fulfill the supervision responsibility of government audit,strengthen the management of government audit outsourcing audit,and can better ensure the effectiveness and quality of audit supervision.The departure of the government audit outsourcing auditor will not only affect the normal development of audit work,but may even lead to the disclosure of audit work information.This study examines the current situation of the role pressure,professional identity,job burnout and separation intention of the government audit outsourcing auditor through questionnaire survey method,and explores the influence relationship between variables,with a view to strengthening the practicing ability of the government audit outsourcing auditor and providing the corresponding guidance and basis for the more effective and stable government audit work.This study combs role stress,career identity,job burnout,separation intention variable relationship and research tools,takes a sample of 720 relevant staff members from 12 audit institutions in Beijing participating in government audit outsourcing business,and builds a model to empirically explore the process of role stress affecting the intention to leave based on the theory of resource conservation theory.The results of the study found that the role pressure through professional identity affects the separation intention path is not significant,the second role pressure through job burnout affects the leave intention path is the most significant,the third role pressure through professional identity and job burnout affect the intention to leave The path is significant.This provides an important enlightenment to the government audit department to the management of outsourced auditors:that is,in addition to affecting employees’ intention to leave by reducing role pressure,job burnout plays an intermediary role between role stress and separation intention,and job recognition and job burnout have a chain-type intermediary effect in role stress and separation intention.Finally,based on the above research results,this paper puts forward from the management point of view to ensure the quality and efficiency of government audit outsourcing,pay attention to the auditor role pressure,but also pay attention to its professional identity,job burnout impact,improve self-identity,reduce negative emotions,improve positive work attitude,and ultimately reduce the auditor’s intention to leave,to ensure the continuity and stability of audit work,and thus make audit work can play its own regulatory functions,promote and improve the good operation of financial funds and effective implementation of policies.