A Study On The Audit Quality Of County-level Budget Execution

National auditing has played a significant role in supporting our country’s economic and social development,and fiscal budget execution auditing has ensured the normal operation of national financial funds,and has become an indispensable part of national financial auditing.At present,as our country has entered a new stage of development,the county-level t institutions have been in strict accordance with the relevant requirements in this process,concentrating their efforts in the audit work of financial budget implementation,constantly achieving new breakthroughs,and forming a series of excellent experiences worthy of reference,but also exposed some important problems that affect audit quality and need to be solved urgently.Therefore,it is of great significance to carry out theoretical research on the audit quality of county-level fiscal budget execution under this background.Relying on the support of three important theoretical foundations including public finance theory,national governance theory and immune system theory,this paper determines the method to evaluate the audit quality of county-level fiscal budget execution from the audit process and audit results by researching and summarizing the scientific connotation of the audit quality of county-level fiscal budget execution defined from the three dimensions of resource allocation,procedure setting and application of results,as well as the evaluation ideas of previous scholars on the audit quality of county-level fiscal budget execution.On this basis,combined with specific cases,this paper makes an effective evaluation of the quality of H County’s fiscal budget execution audit work.At the same time,this paper also summarizes the positive practices carried out by H county in improving the audit quality of fiscal budget execution,so as to form a demonstration effect.According to the previous evaluation results,this paper analyzes the key factors that affect the audit quality of county-level fiscal budget execution represented by H County,and summarizes the main reasons for the deficiencies in the audit quality of county-level audit institutions in the audit implementation process and the application of results from two levels and four aspects.In response to these problems and their causes,this paper proposes some paths to improve the quality of county-level fiscal budget execution auditing,and believes that the practical work of county-level audit institutions can be improved and the audit quality can be improved by measures such as strengthening the performance of county-level fiscal budget execution auditing,enhancing the strength of auditors in various forms,strengthening audit rectification accountability and the utilization of results.This paper comprehensively considers both positive and negative aspects.On the one hand,it summarizes the characteristic practices of grass-roots audit institutions to improve audit quality.On the other hand,it analyzes the factors that affect the audit quality of county-level fiscal budget execution from the aspects of process and results.At the same time,this paper proposes optimization paths and comprehensively discusses the combination of audit theory and audit practice.